Sure, here it is
(C) Cash flows from Financing activities
Repayment of 12% debentures - (40000)
*Interest paid on 12% debentures - ( 21600)
Cash outflows from financing activities - (61600)
* interest = 200000×12/100×6x12+160000×12/100×6/12
=12000+9600 = 21600