Exercise 14-7 (Algo) Trend Percentages [LO14-1] Rotorua Products, Limited, of New Zealand markets agricultural products for the burgeoning Asian consumer market. The company's current assets, current liabilities, and sales over the last five years (Year 5 is the most recent year) are as follows: Sales Cash Accounts receivable, net Inventory Total current assets Current liabilities Required: Year 1 $ 4,618,300 $ 89,608 400,357 802,557 $ 1,292,522 $316,230 Year 2 $ 4,885,910 $ 97,617 421,982 879,946 $ 1,399,545 $ 348,032 Year 3 $ 5,024,390 $ 90,200 450,706 817,219 $ 1,358,125 Year 4 $ 5,464,140 $ 73,735 501,840 882,199 $1,457,774 $ 330,971 $ 323,829 Year 5 $ 5,707,910 $ 76,918 568,971 912,296 $ 1,558,185 $ 404,008 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 100.0 % % % % Current assets: Cash 100.0 % % % % % Accounts receivable, net Inventory 100.0 % % % % % 100.0% % % % % Total current assets 100.0 % % % % % Current liabilities 100.0 % % % % %