DCF

Yes it should - thank you for noticing. I will have it corrected :-) (However, my lecture working through this example does do it correctly. I hope that you are watching the lectures and not just using the notes. The notes on their own are not enough because they are only lecture notes - it is in the lectures that I explain and expand on the notes. If you are not watching the lectures for any reason then you must buy a Study Text from one of the ACCA approved publishers and study from that in order to be able to pass the exam.)

I am doing all 3 and noticed the lecture was different but thought i would check anyway. Thank you

You are welcome, and thanks again for spotting the mistake :-)