Stellar Ltd. reported 2022 net income of HKS184,220, During 2022, accounts receivable increased by HK $15,860 and accounts parable increased by HK\$11,590. Depreclation experise was HKS\$3,680. Prepare the cash flows from operating activities section of the statement of cash flows (amounts in thousands). Show amounts that decrease cash fown with either a-sign es. 15,000 or in parenthesises. (15,000) )