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. (Deductible amounts and Cash outfiows should be indicated with minus sign.) Cash flow Case A Case B Case C