Balance sheet. From the following balance sheet accounts,

a.construct a balance sheet for 2013 and 2014.

b.list all the working capital accounts.

c.find the net working capital for the years ending 2013 and 2014.

d.calculate the change in net working capital for the year 2014.

Balance Sheet Accounts of Roman Corporation
Account	Balance 12/31/2013	Balance 12/31/2014
Accumulated depreciation	$2,020	$2,670
Accounts payable	$1,800	$2,060
Accounts receivable	$2,480	$2,690
Cash	$1,300	$1,090
Common stock	$4,990	$4,990
Inventory	$5,800	$6,030
Long-term debt	$7,800	$8,200
Plant, property, and equipment	$8,400	$9,200
Retained earnings	$1,370	$1,090