Information related to various financial statement elements is provided for three cases: Case A Interest expense was $25,900. Interest payable had an opening balance of $12,200 and a closing balance of $9,200. The discount on bonds payable was amortized by $2,700 during the year. Case B Interest revenue was $154,200. Interest receivable increased by $88,700 during the year. Case C Sales revenue was $977,500. Accounts receivable increased from $128,300 to $147,400 and unearned revenue decreased by $15,100 during the year. Required: For each case, calculate the cash inflow or outflow related to the revenue or expense account. (List any cash outflow with minus sign.) Cash Flow Case A Case B Case C Cash inflow Cash outflow