Information related to various financial statement elements is provided for three cases: Case A Interest expense was $ 26,400. Interest payable had an opening balance of $ 11,200 and a closing balance of $ 7,300. The discount on bonds payable was amortized by $ 2,200 during the year.
Case B Interest revenue was $ 125,700. Interest receivable increased by $ 72,100 during the year.
Case C Sales revenue was $ 794,300. Accounts receivable increased from $ 104,100 to $ 119,700, and unearned revenue decreased by $ 12,000 during the year.
For each case, calculate the cash inflow or outflow related to the revenue or expense account.