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Question
As of December 31, 2017, Pronghorn Inc. has the following balances: Cash in bank, $107,000; Investment in preferred shares (retractable, purchased by Pronghorn within 90 days of maturity date), $119,000; Investment in common shares (to be sold within 30 days), $90,000; and Cash (legally restricted for an upcoming long-term debt retirement), $243,000.
Determine the December 31, 2017 cash and cash equivalents amount for the 2017 statement of cash flows under IFRS.
Cash and Cash Equivalent
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