From the following balance sheet accounts:

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

Account Accumulated Depreciation Accounts Payable Accounts Receivable Cash Common Stock Inventory Long-Term Debt Plant, Property & Equipment Retained Earmings Balance Sheet Accounts of Athens Corporation Balance 12/31/2010 $4,234 $2,900 S3,160 S1.,210 S4,778 S4,347 S3,600 $8,675 $1.880 Balance 12/31/2011 S4,866 $3,210 S3,644 $1.490 $7,278 $5,166 S2,430 S9,840 $2,356