a. construct a balance sheet for 2016 and 2017.

b. list all the working capital accounts.

c. find the net working capital for the years ending 2016 and 2017.

d. calculate the change in net working capital for the year 2017.

Balance Sheet Accounts of Roman Corporation Balance Balance Account 12/31/2016 12/31/2017 Accumulated depreciation $2,019 $2,668 Accounts payable $1,809 $2,054 Accounts receivable $2,474 $2,694 Cash $1,310 $1,199 Common stock $4,988 $4,988 Inventory $5,808 $6,022 Long-term debt $7,794 $8,208 Plant, property, and equipment $8,395 $9,195 Retained earnings $1,377 $1,192