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 Athens Corporation
Account	Balance 12/31/2013	Balance 12/31/2014
Accumulated depreciation	$4,234	$4,866
Accounts payable	$2,900	$3,210
Accounts receivable	$3,160	$3,644
Cash	$1,210	$1,490
Common stock	$4,778	$7,278
Inventory	$4,347	$5,166
Long-term debt	$3,600	$2,430
Plant, property, and equipment	$8,675	$9,840
Retained earnings	$1,880	$2,356