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)