3.From the following balance sheet accounts: a. Construct a balance sheet for 2018 and 2019 b. list all the working capital accounts c. find the net working capital for the years ending 2018 and 2019 d. calculate the change in net working capital for the year 2019 Balance Sheet Accounts of Athens Corporation (AED million Account Accumulated Depreciation Accounts Payable Accounts Receivable Cash Common Stock Inventory Long-Term Debt Plant, Property & Equipment Retained Earnings Balance 12/31/2018 8 20 30 8 75 70 40 55 20 Balance 12/31/2019 10 30 30 10 80 100 50 60 30 2. The Stars Company Products Corporation provided the following financial information for the quarter ending March 31, 2019: 1. Depreciation and amortization - $ 180,000 I 2. Net Income - $480,000 3. Increase in receivables - $ 180,000 4. Increase in inventory - $148,000 5. Increase in accounts payables - $170,000 6. Decrease in marketable securities - $78,000. What is the cash flow from operating activities generated during this quarter by the firm