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Balance Sheet Accounts of Athens Corporation Balance Balance Account 12/31/2016 12/31/2017 Accumulated depreciation $4,234 $4,866 Accounts payable $2,900 $3,210 Accounts receivable $3,160 $3,644 Cash $1,210 $1,490 Common stock $4,778 $7,278 Inventory $4,347 $5,166 Long-term debt $3,600 $2,430 Plant, property, and equipment $8,675 $9,840 Retained earnings $1,880 $2,356 Balance sheet. From the folowing balance sheet accounts in the popup window, a. construct a balance sheet for 2016 and 2017 b. list all the worlong capital accounts c. find the networking capital for the years ending 2016 and 2017 d. calculate the change in not working capital for the year 2017 2016 2017 3210 $ 2430 Athens Corporation Balance Sheet as of December 3, 2016 and December 31, 2017 ASSETS 2016 2017 LIABILITIES Current assets Current liabilities S 1210 Accounts payable Accounts receivable $ 3160 Total current liabilities Inventory 3 4307 Long-term det Total current assets $ 8717 Total liabilities Fixed assets OWNERS EQUITY Plant, property, and equipment 5 1675 Common stock Accumulated depreciation) S Retained earnings $ Total owners' equity TOTAL LIABILITIES AND TOTAL ASSETS OWNERS' EQUITY S $ 5 S 7270 2358 S