cash management exam level 4 please help

betty

task 1 in sample assessment:
tax figure from SPL on 31.12.04 £21000
additional info: tax payable on SFP is expected to be £20000 on 01.01.04 and £22000 on 31.12.04

I need to find the figure for the closing CASH position (starting with operating profit and all the changes added or deducted)at 31.12.04-the answer given is £19000. Not sure why??
Please can someone help?

mcd

I got £19000:

Tax figure from SPL £21000 + Tax payable on SFP £20000 = £41000 minus £22000 on 31.12.04

Hope this helps