(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 $4 225 $4,863 Accounts payable $2,902 $3,205 Accounts receivable $3,165 $3 642 Cash $1,217 $1,493 Common stock $4,783 $7 290 Inventory $4,343 $5,171 $3,594 $2,427 Long-term debt Plant, property, and equipment $8,678 $9.847 Retained earnings $1,899 $2,368 2017 2010 2017 5 ..conductance sheet for 2016 and 2017 Complemence sheet for 2016 w round ta arredor Athens Corporation Bence that of December 31, 2018 December 31, 2017 ASSETS 2011 LIABILITIES Current assets Currenties Wory IS Account Cash $ 12 Total current tables Accounts 1105 Longe det Total current assets S 8.725 Totallites Fast OWNERS EQUITY Plantagendum S Comment Acumulated deprecation 5 Red Ne property and out 3650 Total owners' equity TOTAL LIABILITIES AND TOTAL ASSETS OWNERS' EQUITY 5 5 2054 $ 5 100 5 6,602 2016 2017 5 Come Decorset for 2017 bolse (Ruand the end Athens Corporation Balance Shes December 2015 and December 2017 ASSETS 2016 2017 LIABILITIES Current assets Currentes 511 Aprile $ 180 Total current lite Mecca S og det Total current S Totatis Fests OWNERS' EQUITY Pantoperty and 15 41 CM Acco) 1 tanede 2014 Total owners TOTAL LIABILITIES AND TOTAL ASSETS OWNERS' EQUITY LILLE $ S ASSES b. list all the working capital accounts (Select the best response) OA. The working capital accounts are the current assets and total abilities of the company B. The working capital accounts are the current assets and fixed assets of the company C. The working capital accounts are the current assets and long term liabilities of the company D. The working capital accounts are the current assets and current habilities of the company c. find the networking capital for the years ending 2016 and 2017 The net working capital for the year ending 2016 is $ 5823 (Round to the nearest dollar) The net working capital for the year ending 2017 is 57101 (Round to the nearest dolar) d. calculate the change in not working capital for the year 2017 The change in net working capital for the year 2017 is $ 1278 (Round to the nearest dollar)