Capital employed

Sir I need your help.
I was doing BPP section B questions when I confronted this problem(different Capital employed figures from same data).

…Below is a summary of the financial statementa for the business:

Sales 2,540
Cost of sales 1,425
Expenses 600
Interest 11
Share Capital and reserves 2,400
Long-term loan 250
Non current assets 1,650
Receivables 347
Inventory 180
Payables 318
Bank balance 36

Using Formula = Assets- current liability =
(1,650+347+180+36) – 318= 1,895

Another way = equity + non current liability =
2,400 + 250 =2,650

I got lucky for the first question until he picked the the different formula and I ended up lost.

Please I need to know why it is not giving same answer, I have MA exam tomorrow I need to use it?
Thank you so much.