From the following balance sheet accounts:

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 Athens Corporation Balance 12/31/2014 $4,866 Account Balance 12/31/2013 $4,234 Accumulated Depreciation Accounts Payable $2,900 $3,160 $1,210 $3,210 Accounts Receivable $1,490 Cash $4,778 $4,347 Common Stock $7,278 $5,166 $2,430 $9,840 Inventory Long-Term Debt Plant, Property & Equipment Retained Earnings $8,675 $1,880 $2,356