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 $2,026 $2,668 Accounts payable $1,795 $2,061 Accounts receivable $2,480 $2,695 Cash $1,307 $1,105 Common stock $4,981 $4,981 Inventory $5,800 $6,038 Long-term debt $7,792 $8,194 Plant, property, and equipment $8,398 $9,204 Retained earnings $1,391 $1,138 Previous Question 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 networking 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 2016 2017 LIABILITIES ASSETS 2016 2017 Current assets Current liabilities Accounts payable Accounts receivable $ 2480 $ 1795 Cash $ 1307 $ Total current liabilities Long-term debt $ 5800 $ 7792 Inventory Total current assets $ Total liabilities $ Fixed assets OWNERS' EQUITY Accumulated depreciation (-) $ (2026) Common stock $ 4981 $ Retained eamings $ 1391 Total owners' equity $ TOTAL LIABILITIES AND OWNERS' EQUITY TOTAL ASSETS $