Hello, may you please answer the following.

The "SARS-current tax payable" account opening balance at the beginning of the year is R40 000. The Tax Expense Accrual during the year amounts to R110000. While the closing balance for the "SARS-current tax payable" account at the end of the year amounts to R70 000. What is the amount of tax payment in the cash flow statement for the year? a) -R80 000 b) -R40 000 c) -R110 000 d) -R150 000

please say how you worked it out in terms of what you debit and credit, as if you're working from a general ledger