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 2017 LIABILITIES Current assets Current liabilities Accounts receivable 2016 2016 2017 $ Total current liabilities $ PE Total current assets $ HA $ Total liabilities OWNERS' EQUITY Fixed assets $ $ $ $ Total owners' equity TOTAL LIABILITIES AND OWNERS' EQUITY TOTAL ASSETS Account Accumulated depreciation Accounts payable Accounts receivable Cash Common stock Inventory Long-term debt Plant, property, and equipment Retained earnings Balance 12/31/2016 $2,014 $1,802 $2,484 $1,305 $4,999 $5,794 $7,790 $8,407 $1,385 Balance 12/31/2017 $2,666 $2,070 $2,686 $1,127 $4,999 $6,027 $8,191 $9,198 $1,112