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