A company has the following current liabilities at the beginning of the period: Accounts Payable, $30,000; Taxes Payable, $10,000. At the end of the period, the balances of the account are as follows: Accounts Payable, $20,000; Taxes Payable, $15,000.

What amounts will appear in the cash-flow statement?

Accounts Payable $
Taxes Payable $

In what category of the statement will they appear?
The amounts appearing in the cash-flow statement should be in the category of the statement.