BPP Revision Kit Question on Cash Flows OT

Extracts from the statements of financial position of Nedburg Co are as follows.
Statements of financial position as at 30 September 20X2 20X1
Equity $m $m
Ordinary shares Of $0.50 each 750 500
Share premium 350 100
Retained earnings 1980 1740

On 1 October a bonus issue of one new share for every ten held was made, financed
from share premium. This was followed by a further issue for cash.
The statement of profit or loss of Nedburg Co shows a profit for the year of $1+80,000.
Using the pull-down list available, what amount will appear under ‘cash flows from
financing activities’ in the statement of cash flows of Nedburg Co for the year ended 30
September in respect of share issues?

$160 million
$210 million
$500 million
$660 million

My answer is $260 million i.e. 500(Further issue of shares)-240(dividend). But it doesn’t appear here. Please guide me where am i going wrong