I can do the computation in 1 column and the examiner will check the working (Formula used to get answer) in cell and no need to show it separately and show the answer in next column
Average method interest = ((84000+60000)/2)*2.5% (this cell will show only 1800 but when examiner will go to this cell he will be able to see the formula used to get 1800
I do not know the precise workings of the platform that the ACCA use for their CBE but the only thing that matters is that the examiner can see in your script how you have computed your answer – which method of layout does not matter – maybe post this on general forum for students who are used to CBE if you are new to this