Hello, I am having a problem with a statement of cash flows question on my accounting homework.

For a statement of cash flow, what am I supposed to list? I thought that the "Income taxes payable increases/decreases" was something I needed to add to liabilities, but this was marked wrong. Are taxes not listed on a statement of cashflows? If so, what numerical value would I use in place of my (5,400)? My balance sheet states that for 2017 taxes were $27,600, $33,000 in 2018, but on my Income Statement my Income Taxes Expense is $29,000. Which value do I use?

Thank you for the assistance.

$ 127,000 Net cash provided by operating activities Cash flows from investing activities: Cash paid for equipment 44,000 (5,400) Income taxes payable decrease Net cash used in investing activities Cash flows from financing activities: Cash received from stock issuance Cash paid for cash dividends 62,500 (04.000) $ Net cash used in financing activities Net increase (decrease) in cash Cash balance at December 31, 2017 Cash balance at December 31, 2018 (31,500) 134,100 112,500 246,600 $