a. construct a balance sheet for 2016 and 2017 b. list all the working capital accounts c. find the net working capital fo d. calculate the change in net working capital for the year 2017. r the years ending 2016 and 2017 Roman Corporation Balance Sheet as of December 31, 2016, and December 31, 2017 ASSETS Current assets Cash Accounts receivable Inventory Total current assets Fixed assets Plant, property, and equipment Accumulated depreciation (-) Plant, property, and equipment 2016 2017 LIABILITIES 2016 2017 Current liabilities Accounts payable Total current liabilities S 1,300 $ 2,480 S 5,800 $ 9,580 S 1,800 Total liabilities OWNERS' EQUITY Common stock Retained earnings Total owners' equity TOTAL LIABILITIES AND OWNERS' EQUITY $ 8,400 S 2,020 S 6,380 S 1,370 TOTAL ASSETS a. construct a balance sheet for 2016 and 2017 b. list all the working capital accounts c. find the net working capital fo d. calculate the change in net working capital for the year 2017. r the years ending 2016 and 2017 Roman Corporation Balance Sheet as of December 31, 2016, and December 31, 2017 ASSETS Current assets Cash Accounts receivable Inventory Total current assets Fixed assets Plant, property, and equipment Accumulated depreciation (-) Plant, property, and equipment 2016 2017 LIABILITIES 2016 2017 Current liabilities Accounts payable Total current liabilities S 1,300 $ 2,480 S 5,800 $ 9,580 S 1,800 Total liabilities OWNERS' EQUITY Common stock Retained earnings Total owners' equity TOTAL LIABILITIES AND OWNERS' EQUITY $ 8,400 S 2,020 S 6,380 S 1,370 TOTAL ASSETS