Q3. Following information is available in respect of A Ltd

Particulars	As on 31.3.2019 (Rupees. In Lacs)	As on 31.3.2020 (Rupees. In Lacs)
Investment in Financial Assets		100
Equity Share Capital	150	160
Long term Loans taken	100	200
Dividend paid		26
Dividend received		10
Interest received		15

1. 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
2. Calculate the relationship between the debt and equity for the year 2019 and 2020, and comment