In a statement of cash flows, a change in an income taxes payable account would be recorded in the:

A) operating activities section.
B) financing activities section.
C) investing activities section.
D) stockholders' equity section.

Income Taxes Payable

Income Taxes Payable are the taxes that a company owes to the government, which have been incurred but not yet paid, appearing as a current liability on the balance sheet.

Operating Activities

The day-to-day actions related to running a business, encompassing sales, provision of services, and expenses that affect the company's net income.