Cash flow statement

Dear Mike, i have a quest about cash flow statement:

We exclude non-cash itmes like depreciation, impairement, etc from the cash flow.
When we add changes in the working capital tothe CF statement, say inventory, we take the difference between opening and closing values in SOFP. But it might be that part of the inventory was credit sale and therefore is non cash item. Do we ignore this fact since it will be reflected in the change in receivables and therefore the total change in working capital will give the correct movement in cash?
Thank you.