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	$	4,520,650		$	4,750,420		$	5,076,370		$	5,506,670		$	5,627,820
Cash	$	95,138		$	98,051		$	90,085		$	90,278		$	71,633
Accounts receivable, net		404,549			420,293			446,016			506,056			560,910
Inventory		819,478			872,800			824,325			886,338			903,597
Total current assets	$	1,319,165		$	1,391,144		$	1,360,426		$	1,482,672		$	1,536,140
Current liabilities	$	301,430		$	342,117		$	328,664		$	318,143		$	407,070

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).)