when a company that transacts in multiple currencies has different working captial changes on the balance sheet than the statement of cash flows, which working capital change is more "correct"? If I use the change in working capital from the statement of cash flows, it takes into account the average foreign exchange rates during the period. If I use the balance sheet change in working capital, it uses foreign exchange prices on the last day of the period. My goal is track changes in cash during the period. Assuming that I can't reconcile the two with public information, which one should I use between balance sheet changes or statement of cash flows changes?