For the boatman above the surface of the water.
Speed of sound in air = 344 m/s
Distance covered = 100 m
Time taken by sound = t sec
Velocity = distance / time
344 = 100 / t
t = 100 / 344
t = 0.29 sec
Now, for the man below the surface of the water.
Speed of sound in water = 1533 m/s
Distance covered = 100 m
Time taken = t
Velocity = distance / time
1533 = 100 / t
t = 100 / 1533
t = 0.06 sec
So, the man under the water hears the sound of the explosion first.