Balance sheet. From the following balance sheet accounts in the popup window, 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 year 2017 a. construct a balance sheet for 2016 and 2017. Complete the balance sheet for 2016 below: (Round to the nearest dollar.) Roman Corporation Balance Sheet as of December 31, 2016, and December 31, 2017 ASSETS 2016 2017 LIABILITIES 2016 2017 Current assets Current liabilities Cash $ $ Accounts receivable Inventory Accounts payable Total current liabilities Long-term debt $ $ $ $ 7,800 $ $ Total current assets Total liabilities OWNERS' EQUITY Common stock $ Fixed assets Plant, property, and equipment Accumulated depreciation (-) Net plant, property, and equipment $ $ Retained earnings $ Total owners' equity $ TOTAL LIABILITIES AND TOTAL ASSETS $ $ OWNERS' EQUITY $ Data table (Click on the following icon in order to copy its contents into a spreadsheet.) Balance Sheet Accounts of Roman Corporation Balance Balance Account 12/31/2016 12/31/2017 Accumulated depreciation $2,011 $2,668 Accounts payable $1,803 $2,062 Accounts receivable $2,489 $2,696 Cash $1,294 $1,188 Common stock $4,998 $4,998 Inventory $5,805 $6,034 Long-term debt $7,800 $8,208 Plant, property, and equipment $8,403 $9,208 Retained earnings $1,379 $1,190