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 a. construct a balance sheet for 2016 and 2017 Complete the balance sheet for 2016 below (Round to the noaroot dallar (Click on the following icon in order to copy its contents into a spreadsheet.) n Balance Sheet Accounts of Roman Corporation Balance Balance Account 12/31/2016 12/31/2017 Accumulated depreciation $2,011 $2,663 Accounts payable $1 808 $2,064 Accounts receivable $2.485 $2,699 Cash $1,307 $1,103 Common stock $4,980 $4,980 Inventory $5,799 $6,021 Long-term debt $7 795 $8,206 Plant property, and equipment $8,398 $9, 197 Retained earnings $1,395 $1,107 ca sta Roman Corporation Balance Sheet as of December 31, 2016, and December 31, 2017 LIABILITIES ASSETS 2016 2017 2016 2017 Current assets Current liabilities Accounts payable $ 1307 S 2485 S Total current liabilities Long-term debt s 5799 is $ 9591 Total liabilities $ Cash Accounts receivable Inventory Total current assets Fixed assets Plant, property, and equipment Accumulated depreciation (-) Net plant, property, and equipment OWNERS' EQUITY S 8398 Common stock $ 2011 Retained earnings IS IS Total owners' equity S TOTAL LIABILITIES AND OWNERS' EQUITY TOTAL ASSETS