Need help with figuring out WC

Hi everyone

I'm trying to figure out how WC is calculated and it absolutely does not match anything I can get. Current assets and liab + operating CF from company's report are below (lowercase are subitems).

CASH 16 24 A/R 10 16 INV 315 461 raw mat 35 37 work in prog 8 8 finished goods 278 425 other inv (4) (7) PREP EXP 3 4 ST MISC 12 10

A/P 70 120 ACC TAX 20 23 OTHER PAY, ACC 10 35 ST BORROW 15 7 ST LEASE LIAB 2 3 CURRENT PORT OF LT 20 22 DEFERRED REV 4 9 MISC ST LIAB 8 11

cash from operations :

NET INC 54 D&A 17 NON CASH (1) CHG IN WC (21) chg in a/r - chg in inv (48) chg in a/p - chg in other (27) CASH FROM OP = 49

For instance inventory makes no sense at all.... also no change in a/r or a/p seems to be recorded. Even if I ignore the subitems and focus on getting (21) I dont manage.

Any help or direction would be greatly appreciated.