Information related to various financial statement elements is provided for three cases: Case A Tax expense was $431,400. The deferred tax liability had an opening balance of $116,300 and a closing balance of $130,400. Income tax payable declined by $28,200 during the year. Case B Interest expense was $219,000. Discount amortization was $12,700 during the year. Interest payable had an opening balance of $13,800 and a closing balance of $16,800. Case C Interest revenue was $109,300. Interest receivable had an opening balance of $17,900 and a closing balance of $10,200. Required: For each case, calculate the cash inflow or outflow related to the revenue or expense. (Deductible amounts and Cash outflows should be indicated with a minus sign.)