Account	Balance 12/31/20162016	Balance 12/31/20172017
Accumulated depreciation	$ 4 comma 242$4,242	$ 4 comma 860$4,860
Accounts payable	$ 2 comma 904$2,904	$ 3 comma 207$3,207
Accounts receivable	$ 3 comma 152$3,152	$ 3 comma 649$3,649
Cash	$ 1 comma 200$1,200	$ 1 comma 499$1,499
Common stock	$ 4 comma 781$4,781	$ 7 comma 281$7,281
Inventory	$ 4 comma 359$4,359	$ 5 comma 171$5,171
Long-term debt	$ 3 comma 601$3,601	$ 2 comma 432$2,432
Plant, property, and equipment	$ 8 comma 682$8,682	$ 9 comma 843$9,843
Retained earnings	$ 1 comma 865$1,865	$ 2 comma 382$2,382

PrintDone

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.