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	$	4,650,850		$	4,837,360		$	5,065,960		$	5,576,230		$	5,706,760
Cash	$	83,639		$	97,171		$	95,315		$	75,646		$	67,903
Accounts receivable, net		404,372			420,822			436,380			497,118			566,603
Inventory		813,690			866,839			818,384			898,584			914,288
Total current assets	$	1,301,701		$	1,384,832		$	1,350,079		$	1,471,348		$	1,548,794
Current liabilities	$	310,758		$	332,132		$	340,275		$	320,463		$	395,220

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).)