Refer to WestJet’s statement of cash flows shown in Appendix II.
(a) Which method was used to calculate net cash provided by operating activities?
(b) The balance sheet shows that there was an increase in receivables from fiscal year 2010 to fiscal year 2011. WestJet does not disclose the details of changes in current assets and current liabilities on the statement of cash flows but shows the net change in non-cash working capital. How were receivables handled in the calculation of net cash provided by operating activities?