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 = DistanceTime
344 = 100t
t = 100344
t = 0.29 sec
Now, for the man below the surface of water.
Speed of sound in water = 1533 m/s
Distance covered = 100 m
Time taken = t
Velocity = DistanceTime
1533 = 100t
t = 1001533
t = 0.06 sec
So, the man under the water hears the sound of the explosion first.