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In the format there is issue of share capital and not issue of shares which in the lecture you said that in case of issue of shares we have to add the share capital and share premium. In the answer it seems that the value of shares was calculated rather than share capital.
This is no different to what I explain in my lectures!!
When share are issued we Dr Cash and Cr Share capital with the nominal value and credit Share premium with the premium.
The total cash raised (which is what is needed for the Satetement of Cash Flows) is therefore the increase in share capital plus the increase in the share premium.
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