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 Accumulated depreciation Accounts payable Accounts receivable Cash Common stock Inventory Long-term debt Plant, property, and equipment Retained earnings 12/31/2016 12/31/2017 $2,021 $1,790 $2,476 $1,305 $4,983 $5,797 $7,795 $8,391 $1,380 $2,677 $2,062 $2,688 $1,093 $4,983 $6,026 $8,191 $9,193 $1,087 Roman Corporation Balance Sheet as of December 31, 2016, and December 31, 2017 ASSETS LIABILITIES 2016 2017 2016 2017 Current liabilities Current assets $ $ $ Total current liabilities $ $ Total liabilities Total current assets $ $ OWNERS' EQUITY Fixed assets $ Total owners' equity $ $ TOTAL LIABILITIES AND TOTAL ASSETS OWNERS' EQUITY A