Cash flow from financing activities

Question: 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 1,980, 1,740 On 1 October 20X1, 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 $480,000. 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 20X2 in respect of share issues? (Sorry for the bad formatting) Answer: The correct answer is: $160 million Issue of shares $m Share capital and premium b/f (500 + 100): 600 Bonus issue (500/0.50 x 1/10): 100 Cash received (B): 400 Share capital and premium c/f (750 + 350): 1,100 Dividends paid Retained earnings b/f 1,740 Profit for the year 480 Dividend paid (B) (240) Retained earnings c/f 1,980 Cash inflow from financing activities (400 - 240) 160 Why have they not reduced the balance of share premium by 100? if feel the balance of share premium should be reduced by 100 because the bonus issue was financed through share premium further more it can be completely ignored in this question because bonus share don't effect cash flow I am convinced this is a miss print, just wanted to be 100% sure (the question is from BPP revision kit)