From the balance sheet accounts listed below:

a. Construct a balance sheet for 2013 and 2014.

b. List all the working capital accounts.

c. Find the net working capital for the years ending 2013 and 2014.

d. Calculate the change in net working capital for the year 2014.

Balance Sheet Accounts of Roman Corporation Balance 12/31/2013 Balance 12/31/2014 S2,670 Account Accumulated Depreciation Accounts Payable Accounts Receivable S2,020 $1,800 $2,060 $2,690 $1,300 $4,990 Cash Common Stock Inventory S1,090 $4,990 $6,030 $5,800 S7,800 S8,400 $1,370 Long-Term Debt Plant, Property & Equipment Retained Eamings S8,200 $9,200 $1,090