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	$	4,545,520		$	4,922,850		$	5,062,060		$	5,478,470		$	5,759,120
Cash	$	95,532		$	98,850		$	101,651		$	79,546		$	68,823
Accounts receivable, net		412,246			435,831			432,321			503,107			562,058
Inventory		800,409			864,058			822,936			892,857			911,513
Total current assets	$	1,308,187		$	1,398,739		$	1,356,908		$	1,475,510		$	1,542,394
Current liabilities	$	310,514		$	331,874		$	324,577		$	322,312		$	407,992

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).)

Year 1		Year 2		Year 3		Year 4		Year 5
Sales		%		%		%		%		%
Current assets:
Cash
Accounts receivable
Inventory
Total current assets
Current liabilities