From the balance sheet accounts listed below:

a. Construct a balance sheet for 2010 and 2011.

b. List all the working capital accounts.

c. Find the net working capital for the years ending 2010 and 2011.

d. Calculate the change in net working capital for the year2011.

Balance Sheet Accounts of Roman Corporation Account Accumulated Depreciation Accounts Pavable Accounts Receivable Cash Common Stock Inventorv Long-Term Debt Plant, Property & Equipment Retained Eamings Balance 12/31/2010 S2,020 $1,800 S2,480 S1,300 S4,990 $5,800 $7.800 $8,400 S1,370 Balance 12/31/2011 S2,670 $2,060 S2,690 $1,090 S4,990 $6,030 S8,200 $9,200 S1,090