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. Calucated the change in net working capital for year 2017.

\begin{tabular}{|l|c|c|} \hline Account & Balance12/31/2016 & Balance12/31/2017 \\ \hline Accumulated depreciation & $2,0) & $2,679 \\ \hline Accounts payable & $1,793 & $2,065 \\ \hline Accounts receivable & $2,471 & $2,689 \\ \hline Cash & $1,299 & $1,178 \\ \hline Common stock & $4,996 & $4,996 \\ \hline Inventory & $5,808 & $6,037 \\ \hline Long-term debt & $7,802 & $8,208 \\ \hline Plant, property, and equipment & $8,393 & $9,204 \\ \hline Retained earnings & $1,354 & $1,160 \\ \hline \end{tabular}