It may help if you think in terms of the accounting entries. You paid $67 in cash, so assets go down by $67.
On the I/S, since your expense is higher, the corresponding taxes are lower. This means on the B/S, your liabilities go down by $19 ($67 * 28.7%).
Back on the I/S, because taxes consume $19 of the impact, NI goes down by $48, not the entire $67. This negative NI flows to equity via retained earnings. So equity goes down by $48 on the B/S.
Overall assets down by $67, liabilities down by $19, and equity down by $48. B/S balances.
Under regular circumstances, the $48 NI reduction would reduce CFO by $48 (indirect method).
However, we wish to treat the expense as a CFF. So CFO goes up by $48 while CFF inflow goes down (i.e. CFF outflow goes up) by $48. Overall, no net effect on CF/S.
Hope this helps.