Vaughn Ltd$.$ reported $2022$ net income of HK $$178,180.$ During $2022,$ accounts receivable increased by HK $$15,340$ and accounts

payable increased by HK $$11,210.$ Depreciation expense was $HK$$$51,920.$

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 e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

VAUGHN LTD

Cash Flow State! Yent

Adjustments to reconcile net income to

HK$

$$

HK$