Goup Cash Flow Example 4 – page 41 of notes

Hi,

I cant work out where I am going wrong.

All Cashflows should add to cash and cash equivs (190-230=-40)

investing

Div rec 30
Purchase PPE -655
Disposal PPE 50
Ac of sup -47
-622

financing

Div paid -95
Div to NCI -20
Borrow 100
Shares 200
185

Operating
PBT 375
FC 55
Assos -40
Inv 70
Rec -51
Pay -139
Dep 130
Prof on dispoal -7
Impair GW 54
operating cash flow 447

Ineterest paid -55
tax paid -25

Net Cash flow 367

Therefore
Net Cashflow = 367
Financing = 185
Investing -622
Total 10

This does not match the difference in cash and cash equiv of -40. Where am I going wrong?