From the following balance sheet accounts in the popup window,

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.

Account	Balance 12/31/2013	Balance 12/31/2014
Accumulated depreciation	$4,226	$4,874
Accounts payable	$2,899	$3,214
Accounts receivable	$3,165	$3,635
Cash	$1,218	$1,483
Common stock	$4,777	$7,280
Inventory	$4,360	$5,174
Long-term debt	$3,594	$2,434
Plant, property, and equipment	$8,684	$9,843
Retained earnings	$1,931	$2,333