I need help identifying what is cash, what is non cash and what qualifies as working capital. If possible I would appreciate an explanation as to why, so I understand the concept as to why what is what.

Thank you!

Cash Flow Statement Operating Cash Flow $ 2018 5,569 $ 2017 7,102 $ 2016 6,836 9,861 2,834 15,411 2,820 10,604 3,078 Net Income 543 346 Amounts in millions; Years ended June 30 CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR OPERATING ACTIVITIES Net earnings Depreciation and amortization Loss on early extinguishment of debt Share-based compensation expense Deferred income taxes Gain on sale of assets Goodwill and intangible asset impairment charges Change in accounts receivable Change in inventories Change in accounts payable, accrued and other liabilities Change in other operating assets and liabilities Other TOTAL OPERATING ACTIVITIES 395 (1,844) (176) 351 (601) (5,490) 335 (815) (41) 450 (177) (188) 1,385 2,000 431 14,867 (322) 71 (149) (43) 35 116 1,285 + Non cash Items +/- Change in Working Capital 204 Moperating cash Flow 162 12,753 184 15,435