Windsor, Inc. owns the following assets at December 31, 2020: Cash in bank savings account $48,600 Chequing account balance $30,000 Cash on hand 14,100 Postdated cheque from Wildhorse 460 Co. Refund due (overpayment of income taxes) 31,400 Cash in a foreign bank (CAD equivalent) 90,000 Preferred shares acquired shortly Debt instrument with a maturity before their fixed maturity date 15,400 date of three months from the date 11,100 acquired (al) If Windsor follows ASPE, what amount should be reported as cash and cash equivalents? (Do not leave any answer field blank. Enter 0 for amounts.) $enter Cash and cash equivalents under ASPE in Cash and cash equivalents under dollars ASPE 193800 (a2) If Windsor follows IFRS what amount should be reported as cash and cash equivalents? $enter Cash and cash equivalents under IFRS in Cash and cash equivalents under dollars IFRS 209200