From the balance sheet accounts listed below:

a. Construct a balance sheet for 2010 and 2011.

b. List all the working capital accounts.

c. Find the net working capital for the years ending 2010 and 2011.

d. Calculate the change in net working capital for the year 2011.

Balance Sheet Accounts of Roman Corporation

Account Balance 12/31/2010 Balance 12/31/2011

Accumulated Depreciation $2,020 $2,670

Accounts Payable $1,800 $2,060

Accounts Receivable $2,480 $2,690

Cash $1,300 $1,090

Common Stock $4,990 $4,990

Inventory $5,800 $6,030

Long-Term Debt $7,800 $8,200

Plant, Property & Equipment $8,400 $9,200

Retained Earnings $1,370 $1,090