(500 × 230) / (10 × 220) == 50 × 210 == 50K files
Actually, the file directory and other overhead take up space, so fewer files would fit.
It will be useful in your future career to know how to multiply powers of two.
2M × 2N = 2(M+N)
For example:
26 × 210 = 216
Locations in a digital image are specified by a row number and a column number. Say that a particular digital image is 1024 rows by 1024 columns, and that each location holds one byte. How many megabytes are in that image?