\begin{tabular}{|l|c|c} \hline \multicolumn{2}{|c}{ Balance Sheet Accounts of Roman Corporation } \\ \hline Account & Balance12/31/2016 & Balance12/31/2017 \\ \hline Accumulated depreciation & $2,019 & $2,672 \\ \hline Accounts payable & $1,800 & $2,067 \\ \hline Accounts receivable & $2,474 & $2,693 \\ \hline Cash & $1,298 & $1,171 \\ \hline Common stock & $4,982 & $4,982 \\ \hline Inventory & $5,793 & $6,037 \\ \hline Long-term debt & $7,808 & $8,200 \\ \hline Plant, property, and equipment & $8,408 & $9,205 \\ \hline Retained earnings & $1,364 & $1,185 \\ \hline \end{tabular} a. construct a balance sheet for 2016 and 2017 . b. list all the working capital accounts. c. find the net working capital for the years ending 2016 and 2017. d. calculate the change in net working capital for the year 2017 
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