Statement of cash flow

I'm having some troubles understanding this question, I'd be very appreciate if you could help me! Question: Extracts from the statements of financial position of Nedburg Co are as follows: Statements of financial position as at 30 September: 20X2 20X1 $m $m Equity 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? ANSWER: Issue of shares: $m Share capital and premium b/f (500 + 100) 600 Bonus issue (500/0.50 x 1/10) 100 Cash received 400 Share capital and premium c/ (750 + 350) 1100 Dividends paid Retained earnings b/f 1740 Profit for the year 480 Dividend paid (240) Retained earnings c/f 1980 Cash inflow from financing activities = 400 - 240 = 160 My question is this, when we calculate for "issue of share", the formula for the bonus issues is ($500m/$0.5)/10 = 100m new shares, so how can we just write down the monetary figure of $100m right away? Shouldn't we multiply it with a price unit first? Or is that the figure we take from the account share premium of $100m from the extracted SOFP? If that's the case, can we just ignore the calculation for the number of new bonus issue shares, and just write down the share premium balance regardless of whatever figure calculated for bonus issue shares?