Please answer with the same format, thank you!

Waterway Ltd. reported 2022 net income of HK$147,980. During 2022, accounts receivable increased by HK$12,740 and accounts payable increased by HK$9,310. Depreciation expense was HK$43,120. Prepare the cash flows from operating activities section of the statement of cash flows (amounts in thousands). (Show amounts that decrease cash flows with either a-signe.g.-15,000 or in parenthesis eg. (15,000).) WATERWAY LTD Cash Flow Statement HK$ Adjustments to reconcile net income to HK$ HK$