Cash flow from share capital

hello here are the relevant points to a question im currently stuck on Capital and reserves: 20x1 20x2 difference Ordinary shares 50c each 363 300 63 Share premium 89 92 3 Non-current liabilities: 10% loan notes 0 40 40 5% loan notes 329 349 20 notes:On 1 October 20X2, ABC issued 60,000 50c ordinary shares at a premium of 100%. The proceeds were used to finance the purchase and cancellation of all its 10% loan notes and some of its 5% loan notes, both at par. A bonus issue of one for ten shares held was made on 1 November 20X2. All shares in issue qualified for the bonus. answer: Cash flows from financing activities: Proceeds from issue of share capital (60 × $1) 60 Redemption of 10% loan notes (40) Redemption of 5% loan notes (20) net 0 now why was it treated the way it was treated? because its clear that the difference between the two years in share capital is 63k but we just raised capital by 60k(notes) so what explains the extra 3k?and what explains the other 3k difference in the share premium account? thanks for your time