Income Tax T A/C Missing Paid figure workings

Good Evening, John.

This maybe really simple, but I have spent enough time trying to figure it out!
I usually use T a/c for my workings as I find them easier and they work for me, anyhow, the problem is I don’t understand how they come to find the figure for Tax Paid within the Year.

I have both Bpp and Kaplan revision books, but still no success.

I am trying to find out for the Cash flow statement the Income Tax paid.

In one example we have
B/D Cr 240
C/D Dr 290

In the workings we have
B/D 240 Cr
Statement PL 240 Cr

Carried down 290 Dr
and the missing Tax paid figure of
Tax Paid 190 Dr

Now, I know how T A/C work, I’m just struggling how they filled in the other figures.

I looked at another example of a working

Tax B/f 2,310
Charge for the year 2,900
Cash Paid (missing) (2310)
C/F 2900

If I could see these fit into a T a/c for my own logic it would help,

Thanks in advance