According to my ACCA notes on the Study hub, cashflows from financing activities include “cash payments of interest “ yet on the open tuition lecture on you tube (Ref. Statement of cash flows Example 1) we did not include the $400 interest paid on cashflows related to financing activities , and if we included it then our answer under movement of cashflows wouldn’t balance with the net amount calculated from all 3 types of cashflows . The $400 interest paid was only included in the calculation of net cash flows from operating activities .