Bal b/f TW$21+TW$3=TW$24 Bal c/f
https://www.hkcd.com.hk/content_app/2025-01/08/content_8675340.html
https://tw.news.yahoo.com/%E7%8E%8B%E6%98%9F%E4%BA%8B%E4%BB%B6%E6%81%90%E5%A4%A7%E7%BF%BB%E8%BD%89-%E7%96%91%E8%87%AA%E9%A1%