Roman Corporation Balance Sheet as of December 31, 2016, and December 31, 2017 2016 2017 LIABILITIES Current liabilities ASSETS 2016 2017 Current assets $ Total current liabilities $ $ S S Total current assets Total liabilities OWNERS' EQUITY Fixed assets S S ils A Total owners' equity s TOTAL LIABILITIES AND TOTAL ASSETS OWNERS' EQUITY nce sheet for 2017 below. (Round to the nearest dollar) Roman Corporation 2016 2017 ASSETS Balance Sheet as of December 31, 2016, and December 31, 2017 2016 2017 LIABILITIES Current liabilities Current assets IS s Total current liabilities S Total current assets $ S Total liabilities OWNERS' EQUITY Fixed assets $ IS Total ownerst equity TOTAL LIABILITIES AND OWNERS' EQUITY TOTAL ASSETS b. list all the working capital accounts. (Select the best response.) A. The working capital accounts are the current assets and current liabilities of the company B. The working capital accounts are the current assets and total liabilities of the company OC. The working capital accounts are the current assets and long-term liabilities of the company. D. The working capital accounts are the current assets and fixed assets of the company c. find the networking capital for the years ending 2016 and 2017 The net working capital for the year ending 2016 is $(Round to the nearest dollar) The net working capital for the year ending 2017 is $(Round to the nearest dotar) d. calculate the change in net working capital for the year 2017 d. calculate the change in net working capital for the year 2017 The change in net working capital for the year 2017 is $ (Round to the nearest dollar.) Balance Sheet Accounts of Roman Corporation Balance Balance Account 12/31/2016 12/31/2017 Accumulated depreciation $2,025 $2,660 Accounts payable $1,790 $2,052 Accounts receivable $2,479 $2,680 Cash $1,304 $1,199 Common stock $4,985 $4,985 $5,803 $6,037 Inventory $7,801 $8,193 $8,394 $9,209 Plant, property, and equipment $1,379 $1,235 Retained earnings Long-term debt