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 e. find the net working capital for the years ending 2016 and 2017. d. calculate the change in net working capital for the year 2017. PHROLLE Current assets Total current assets Fixed assets TOTAL ASSETS $ $ $ $ $ AVIV Current liabilities Total current liabilities Total liabilities OWNERS' EQUITY Total owners' equity TOTAL LIABILITIES AND OWNERS' EQUITY S $ s $ Points: 0 of 1 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 $4,230 $4,864 Accounts payable $2,906 $3,202 Accounts receivable $3,162 $3,648 Cash $1,215 $1,481 Common stock $4,788 $7,277 Inventory $4,357 $5,174 Long-term debt $3,607 $2,429 Plant, property, and equipment $8,673 $9,850 Retained earnings $1,876 $2,381