The goal is to discretize the following Matlab Code

function P1=StopLossPut(So, K, mu, sigma, r, T, Paths)
    [NRepl, NSteps] = size(Paths);
    NSteps = NSteps - 1;
    Cost = zeros(NRepl, 1);
    dt = T / NSteps;
    DiscountFactors = exp(-r * (0:1:NSteps) * dt);

    for k = 1:NRepl
        CashFlows = zeros(NSteps + 1, 1);
        if (Paths(k, 1) <= K)
            Covered = 1;
            CashFlows(1) = Paths(k, 1);
        else
            Covered = 0;
        end

        for t = 2:NSteps + 1
            if (Covered == 0) && (Paths(k, t) <= K)
                Covered = 1;
                CashFlows(t) = Paths(k, t);
            elseif (Covered == 1) && (Paths(k, t) > K)
                Covered = 0;
                CashFlows(t) = -Paths(k, t);
            end
        end

        if Paths(k, NSteps + 1) <= K
            CashFlows(NSteps + 1) = +CashFlows(NSteps + 1) - K;
        end
        Cost(k) = -dot(DiscountFactors, CashFlows);
    end

    P1 = mean(Cost);
end

Here is what I did

function P2=StopLossVPut(So, K, mu, sigma, r, T, Paths)
[NRepl, NSteps] = size(Paths);
NSteps = NSteps - 1;
Cost = zeros(NRepl, 1);
dt = T / NSteps;
CashFlows = zeros (NRepl, NSteps + 1);
DiscountFactors = exp(-r*(0:1:NSteps)*dt);

OldPrice = [zeros(NRepl,1), Paths(:,1:NSteps)];
UpTimes = find(OldPrice <= K & Paths > K);
DownTimes = find(OldPrice > K & Paths <= K);

CashFlows(UpTimes) = -Paths(UpTimes);
CashFlows(DownTimes) = Paths(DownTimes);

ExPaths = find(Paths(:, NSteps + 1) <= K);
CashFlows(ExPaths, NSteps + 1) = CashFlows(ExPaths, NSteps + 1) - K;

Cost = -CashFlows * DiscountFactors';

P2 = mean(Cost);
end

However, I am getting different results any guess where the mistake is?

I was expecting to receive the same results as the second code is the discretization of one another

and at the same time both codes should be close to the theoretical put price