Balance Sheet Accounts of Roman Corporation
Account	Balance 12/31/20162016	Balance 12/31/20172017
Accumulated depreciation	$ 2 comma 026$2,026	$ 2 comma 674$2,674
Accounts payable	$ 1 comma 793$1,793	$ 2 comma 062$2,062
Accounts receivable	$ 2 comma 478$2,478	$ 2 comma 688$2,688
Cash	$ 1 comma 290$1,290	$ 1 comma 088$1,088
Common stock	$ 4 comma 999$4,999	$ 4 comma 999$4,999
Inventory	$ 5 comma 807$5,807	$ 6 comma 038$6,038
Long-term debt	$ 7 comma 805$7,805	$ 8 comma 191$8,191
Plant, property, and equipment	$ 8 comma 402$8,402	$ 9 comma 194$9,194
Retained earnings	$ 1 comma 354$1,354	$ 1 comma 082$1,082

a. 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 year2017.

Roman Corporation