Sed 28 s francial statement elements is provided for three cases: Cour des Sacs . The detened tax tably had an opening balance of $110,200 and a closing balance of $123.500 paded by $26.500 during the year. Case est conse was $295.700. Discount amortization was $12.000 during the year. Interest payable had an opening balance sehatance of $16900 De Cias $85470. leterest receivable had an opening balance of $17.200 and a closing balance of $9.900 best tower outlow related to the revenue or expense. (Deductible amounts and Cash outflows