Cheyenne Ltd. reported 2022 net income of HK$190,260. During 2022, accounts receivable increased by HK$16,380 and accounts payable increased by HK$11,970. Depreciation expense was HK$55,440. Prepare the cash flows from operating activities section of the statement of cash flows (amounts in thousands). (Show amounts that decrease cash flows with either a-sign eg.-15,000 or in parenthesis e.g. (15,000).) CHEYENNE LTD Cash Flow Statement v Adjustments to reconcile net income to > HK$ HK$ HK$