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Case A Tax expense was $ 4 3 1 , 2 0 0 . The deferred tax liability had an opening balance of $ 1

Case A Tax expense was $431,200. The deferred tax liability had an opening balance of $116,300 and a closing balance of $130,400. Income tax payable declined by $28,100 during the year.
Case B Interest expense was $218,300. Discount amortization was $12,700 during the year. Interest payable had an opening balance of $13,800 and a closing balance of $16,900.
Case C Interest revenue was $109,900. Interest receivable had an opening balance of $18,000 and a closing balance of $10,300.
Required:
For each case, calculate the cash inflow or outflow related to the revenue or expense.

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