Ames Ltd. reported 2022 net income of HK$151,000. During 2022, accounts receivable increased by HK$13,000 and accounts

Question:

Ames Ltd. reported 2022 net income of HK$151,000. During 2022, accounts receivable increased by HK$13,000 and accounts payable increased by HK$9,500. Depreciation expense was HK$44,000. Prepare the cash flows from operating activities section of the statement of cash flows amounts in thousands.