IN Paragraph 2 3 15 Questions From the balance sheet accounts below: construct a balance sheet for 2018 and 2019. . explain the Importance of a balance sheet. . define the term working capital. . list all the working capital accounts. find the net working capital for the years ending 2018 and 2019. calculate the change in net working capital for the year 2019. list some observations and analysis from this balance sheet Balance Sheet Accounts of Walker & Associates Account Balance 12/31/2018 Balance 12/31/2019 Accumulate depreciation ($140,000) ($210,000) Accounts payable $70,000 $70,000 Accounts receivable $100,000 $130,000 Cash $150,000 $210,000 Inventory $180,000 $140,000 Long-term debt $200,000 $200,000 Plant, property, and equipment $480,000 $510,000 Retained Earnings $220,000 $150,000