1. Construct a balance sheet for 2016 and 2017.
2. List all the working capital accounts
3. Find the net working capital for the years ending 2016 and 2017
4. Calculate the change in net working capital for the year 2017.

A 1 Account 2 Accumulated depreciation 3 Accounts payable 4 Accounts receivable 5 Cash 5 Common stock 7 Inventory 3 Long-term debt 9 Plant, property, and equipment 0 Retained earnings B Balance 12/31/2016 Balance 12/31/2017 2020 2670 1800 2060 2480 2690 1300 1090 4990 4990 5800 6030 7800 8200 8400 9200 1370 1090