3. Following information is available in respect of A Ltd Particulars Investment in Financial Assets As on 31.3.2020 (Rupees. In Lacs) As on 31.3.2019 (Rupees. In Lacs) 100 Equity Share Capital 150 Long term Loans taken 100 Dividend paid Dividend received Interest received 160 200 26 10 15 a. Prepare the cash flow from financing activities from the above information and give reasons for each element whether these elements belongs to financing activities or not