DCF question - getting different answers for the same situation


I am confused with a DCF situation. The Excel file stored at the following link has my calculations. http://www.filedropper.com/dcfquestion_1

I am trying to do a very simple three period DCF by two methods: 1. deducting interest expense from cash flow 2. accruing interest expense to debt. However, for some reason the two methods are giving me different answers. Theoretically, both of them should yield the same answer (the yellow cells show my answers). Can anyone here please help me understand what I am doing wrong?