Calculate ‘Cash Flows from Financing Activities’ from the following information:
\[
\begin{array}{|l|c|c|}
\hline
\text{Particulars} & \text{31.3.2023 (₹)} & \text{31.3.2022 (₹)} \\
\hline
\text{Equity Share Capital} & 15,00,000 & 10,00,000 \\
\text{Bank Overdraft} & 90,000 & 1,20,000 \\
\text{Loan from Bank} & 7,00,000 & 6,00,000 \\
\hline
\end{array}
\]
Additional Information:
- Interest paid on bank loan amounted to ₹ 60,000.
- Dividend paid ₹ 1,10,000.