Current Attempt in Progress Windsor, Inc. owns the following assets at December 31, 2020: Cash in bank savings account $48,600 14,100 Cash on hand Refund due (overpayment of income taxes) Preferred shares acquired shortly before their fixed maturity date Chequing account balance Postdated cheque from Wildhorse Co. Cash in a foreign bank (CAD equivalent) 31,400 15,400 Short-term paper with a maturity date of three m (a1) If Windsor 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 Ofor amounts.) Cash and cash equivalents under ASPE $ (a2) If Windsor follows IFRS what amount should be reported as cash and cash equivalents? Cash and cash equivalents under IFRS $ Windsor, Inc. owns the following assets at December 31, 2020: $48,600 Chequing account balance $30,000 14,100 Postdated cheque from Wildhorse Co. 460 :) 31,400 90,000 Cash in a foreign bank (CAD equivalent) Short-term paper with a maturity date of three months from the date acquired heir fixed maturity date 15,400 11,100 (11) If Windsor 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 O for amounts.) Cash and cash equivalents under ASPE $ (a2) If Windsor follows IFRS what amount should be reported as cash and cash equivalents? Cash and cash equivalents under IFRS $