Balance Sheet Accounts of Roman Corporation
Account	Balance 12/31/2016	Balance 12/31/2017
Accumulated depreciation	$2,016	$2,672
Accounts payable	$1,804	$2,056
Accounts Receivable	$2,486	$2,691
Cash	$1,291	$1,088
Common stock	$5,000	$5,000
Inventory	$5,794	$6,030
Long-term debt	$7,799	$8,209
Plant, property, and equipment	$8,395	$9,208
Retained earnings	$1,347	$1,080

a. construct a balance sheet for 2016and 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.