Tamarisk, Inc. owns the following assets at December 31, 2020:

Cash in bank savings account		$48,900		Chequing account balance		$30,000
Cash on hand		14,200		Postdated cheque from Carla Vista Co.		450
Refund due (overpayment of income taxes)		31,800		Cash in a foreign bank (CAD equivalent)		88,000
Preferred shares acquired shortly before their fixed maturity date		15,200		Debt instrument with a maturity date of three months from the date acquired		11,000

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Current Attempt in Progress

Tamarisk, Inc. owns the following assets at December 31, 2020:

Cash in bank savings account		$48,900		Chequing account balance		$30,000
Cash on hand		14,200		Postdated cheque from Carla Vista Co.		450
Refund due (overpayment of income taxes)		31,800		Cash in a foreign bank (CAD equivalent)		88,000
Preferred shares acquired shortly before their fixed maturity date		15,200		Debt instrument with a maturity date of three months from the date acquired		11,000

(a1) If Tamarisk follows ASPE and follows a policy of including all possible items in cash and cash equivalent, what amount should be reported as cash and cash equivalents? (Do not leave any answer field blank. Enter 0 for amounts.)

Cash and cash equivalents under ASPE

$

(a2) If Tamarisk follows IFRS what amount should be reported as cash and cash equivalents?

Cash and cash equivalents under IFRS

$enter Cash and cash equivalents under IFRS in dollars