Exercise 13-7 Trend Percentages [LO13-1]

Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The companys current assets, current liabilities, and sales have been reported as follows over the last five years (Year 5 is the most recent year):

	Year 1			Year 2			Year 3			Year 4			Year 5
Sales	$	4,683,590		$	4,755,820		$	5,024,900		$	5,548,260		$	5,641,510
Cash	$	98,830		$	95,015		$	93,097		$	82,338		$	70,558
Accounts receivable, net		409,585			434,634			439,607			508,365			576,310
Inventory		813,065			881,616			833,949			892,536			898,800
Total current assets	$	1,321,480		$	1,411,265		$	1,366,653		$	1,483,239		$	1,545,668
Current liabilities	$	312,248		$	345,550		$	343,818		$	323,318		$	408,482

Required:
1.	Express all of the asset, liability, and sales data in trend percentages. Use Year 1 as the base year. (Round your percentage answers to 1 decimal place (i.e., 0.1234 should be entered as 12.3).)