From the following balance sheet accounts, a) Construct a balance sheet for 2013 and 2014 b) List all the working capital accounts c) Find the net working capital for the years ending 2013 and 2014 d) Calculate the change in net working capital for the year 2014 Balance 12/31/2013 $1000 $2480 $1300 $4990 $5800 $7800 $ 800 $6380 $1370 Balance 12/31/2014 $1100 $2690 $1090 $4990 $6030 $8200 S 960 S6530 $1090 Account Accounts payable Accounts receivable Cash Common stock Invento Long-term debt Notes pavable Plant, property, and equipment Retained earnings