Cash Flows- Acq of a Sub

Dear Tutor,

Thanks for the amazing classes!
I was wondering, when drawing the T accounts for the PPE…
Opening balance is a debit (ok since PPE is an Asset account)
Acq of a Sub is a debit (ok again because I increase my asset side)

Then, the balancing figure is an outflow of cash… so I debit? Why so?
My rationale says to actually credit the Bank, since it is an outflow!
Help me build the correct rationale behind that..!

I look forward to your reply.
Regards,
R.