Information related to various financial statement elements is provided for three cases:
Case A Interest revenue was $ 43,500. Interest receivable had an opening balance of $ 7,200 and a closing balance of $ 4,100.
Case B Interest expense was $ 87,000. Discount amortization was $ 5,000 during the year. Interest payable had an opening balance of $ 5,500 and a closing balance of $ 6,700.
Case C Tax expense was $ 170,700. The deferred tax liability had an opening balance of $ 46,000 and a closing balance of $ 51,500. Income tax payable declined by $ 11,200 during the year.
For each case, calculate the cash inflow or outflow related to the income statement element.