Cash flow about aquisition and disposal working capital

Dear Tutor:
would you please help me this question if you get time?
Consolidated Disposal Aquisition Cashflow
Decrease in Inventories 39.00 30.00 -16.00 53 ?
Increase in trade receivables -7.00 27.00 -21.00 -1 ?
Increase in trade payables 18.00 36.00 -23.00 31

Cash flow for inventory (the question mark ) seems to be wrong! I copy its answer from acca website CBE qestion : Moyes Group.

I checked the text book (Karplan) it shows the same example.
I follow that example to deal with Moyes:

Decrease in Inventories 39: Bal c/f 0; Bal b/f 39
Increase in trade receivables 7: Bal c/f 7; Bal b/f 0
Increase in trade payables 18: Bal c/f 18; Bal b/f 0
Inventories receivables payables
Bal c/f 0 7 18
Bal b/f (39) ( 0 ) ( 0 )
Net of Bal (39) 7 18

Less: Sub acquired (16) (21) (23)
Add: Sub disposed 30 27 36

Movement in the year (25) 13 31
Decrease Increase Increase
Impact on cash flow Inflow Outflow Inflow

So, based on this textbook’s example, I calculate the different results.

Would you please help me which one is right? many thanks