Carla Ltd. reported 2022 net income of HK$181,200. During 2022, accounts receivable increased by HK$15,600 and accounts payable increased by HK$11,400. Depreciation expense was HK$52,800. Prepare the cash flows from operating activities section of the statement of cash flows (amounts in thousands). (Show amounts that decrease cash flows with either a-sign eg.-15,000 or in parenthesis e.g. (15,000).)