Nash Ltd. reported 2022 net income of HK$135,900. During 2022, accounts receivable increased by HK$11.700 and accounts payable increased by HK$8,550. Depreciation expense was HK$39,600. Prepare the cash flows from operating activities section of the statement of cash flows (amounts in thousands). (Show amounts that decrease cash flows with either a-sign eg.-15,000 or in parenthesis e.g. (15,000).) NASH LTD Cash Flow Statement Adjustments to reconcile net income to HK$ HK$ HK$