Information related to various financial statement elements is provided for three cases:
Case A Tax expense was $341,400. The deferred tax liability had an opening balance of $92,000 and a closing balance of $103,000. Income tax payable declined by $22,400 during the year.
Case B Interest expense was $174,000. Discount amortization was $10,000 during the year. Interest payable had an opening balance of $11,000 and a closing balance of $13,400.
Case C Interest revenue was $87,000. Interest receivable had an opening balance of $14,400 and a closing balance of $8,200.

Required:

For each case, calculate the cash inflow or outflow related to the revenue or expense.