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According to data below, can you please construct a balance sheet for 2012 and 2013? and calculate the change in net working capital for the year 2013?

ABC Corporation Account Accumulated Depreciation Accounts Payable Accounts Receivable Cash Common Stock Inventory Long-Term Debt Plant, Property&Equipment Retained Earnings Balance 12/31/2012 Balance 12/31/2013 $2,020 $1,800 $2,480 $1,300 $4,990 $5,800 $7,800 $8,400 $1,370 $2,670 $2,060 $2,690 $1,090 $4,990 $6,030 $8,200 $9,200 $1,090

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