Question For Level 1

Hi, can someone please explain how line item (8) Cash/Borrowing is calculated (Highlighted)

Thank you

It appears to be given, not calculated.

I have no idea why they call it Cash/Borrowing. It appears to be Cash.

Where’d you get this problem?

Hi, it was from the material for the Aug 2022 exam (which im using for the May-Aug 2023 exam until i officially sign up again - I missed my 2022 exam), but i think i worked it out as NI - Change in Working Capital + Beginning Cash. So for example Y2:
8.3(NI) - 9(Change in WC) + 17(Beginning Cash) = 16.3.