Exercise 14-7 (Algo) Trend Percentages [LO14-1] Rotorua Products, Limited, of New Zealand markets agricultural products for the burgeoning Asian consumer market. The companys current assets, current liabilities, and sales over the last five years (Year 5 is the most recent year) are as follows:

Year 1 Year 2 Year 3 Year 4 Year 5 Sales

$ 4,524,730 $ 4,778,280 $ 5,020,260 $ 5,475,630 $ 5,712,570

Cash $ 97,255 $ 89,507 $ 85,912 $ 80,627 $ 80,943

Accounts receivable, net 405,676 426,106 440,478 499,309 578,648

Inventory 811,995 880,161 823,988 898,468 909,865

Total current assets $ 1,314,926 $ 1,395,774 $ 1,350,378 $ 1,478,404 $ 1,569,456

Current liabilities $ 319,246 $ 339,924 $ 334,350 $ 326,290 $ 407,872

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).)