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.) Athens Corporation Balance Sheet as of December 31, 2016, and December 31, 2017 2016 2017 LIABILITIES ASSETS 2016 2017 Current assets Current liabilities Total current liabilities $ $ $ $ $ $ $ Total current assets Total liabilities Fixed assets OWNERS' EQUITY $ $ $ $ Total owners' equity TOTAL LIABILITIES AND TOTAL ASSETS $ OWNERS' EQUITY $ (Click on the following icon in order to copy its contents into a spreadsheet.) Balance Sheet Accounts of Athens Corporation Balance Balance Account 12/31/2016 12/31/2017 Accumulated depreciation $4,237 $4,856 Accounts payable $2,900 $3,220 Accounts receivable $3,168 $3,646 Cash $1,206 $1,497 Common stock $4,785 $7,279 Inventory $4,356 $5,164 Long-term debt $3,603 $2,431 Plant, property, and equipment $8,682 $9,836 Retained earnings $1,887 $2,357