Balance Sheet Accounts of Roman Corporation Balance Account 12/31/2016 Accumulated depreciation $2,029 Accounts payable $1,796 Accounts receivable $2,484 Cash $1,295 Common stock $4,999 Inventory $5,802 Long-term debt $7,807 Plant, property, and equipment $8.396 Retained earnings $1,346 Balance 12/31/2017 $2,674 $2,062 $2,699 $1,152 $4,999 $6,035 $8,205 $9,201 $1,147 Roman Corporation Balance Sheet as of December 31, 2016, and December 31, 2017 2016 2017 LIABILITIES Current liabilities ASSETS 2016 2017 Current assets Total current liabilities Total current assets Total liabilities OWNERS' EQUITY Fixed assets Total owners' equity TOTAL LIABILITIES AND OWNERS' EQUITY TOTAL ASSETS a. construct a balance sheet for 2016 and 2017. b. list all the working capital accounts. c. find the networking capital for the years ending 2016 and 2017 d. calculate the change in net working capital for the year 2017 a. construct a balance sheet for 2016 and 2017. Complete the balance sheet for 2016 below: (Round to the nearest dollar.)