问题如下：
Company A reported interest expense of $27 million and income tax expense of $3 million. What's the amount of interest paid and taxes paid respectively if interest payable decreased by $5 million and taxes payable increased by $1 million?
选项：
Interest paid Taxes paid
A.$22 million $4 million
B.$32 million $4 million
C.$32 million $2 million
解释：
C is correct. -Interest paid= -interest expense+△interest payable= -27+(-5)= -32. -Taxes paid= -taxes expense+△taxes payable= -3+1= -2.
不懂为什么interest payable，也就是应付利息减少 $5 million，interest expense也就是利息支出反而要多交 $5 million.
