The following are extracts from a company's financial statements for the year ending 31 Dec X9. The figures in brackets are the comparatives for the previous year ending 31 Dec X8.

Statement of Financial Position - Tax payable - 36,500 (28,100)

Statement of Profit or Loss - Tax expense 35,300(24,600)

What amount of tax paid (in cash) should be recognised in the company's Statement of Cash Flows for the year ending 31 Dec X9

26,900

24,600

43,700

35,300