Exercise 14-7 Trend Percentages (L014-1] Rotorua Products, Ltd., 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: Year 1 Year 2 Year 3 Year 4 Years Sales $4,606,770 Canh Accounts receivable, net Inventory Total current assets $ 97.954 400,502 $17.970 $1,316,426 $4,871,110 $ 95,189 419,544 865,441 $1,380,174 $5,016,060 $ 87.464 435,885 835, 686 $1,359,035 $5.503, 740 82,264 506,120 B92, 709 $1,481,093 $5,255,890 $ 69,303 579,839 908,436 $1,557,578 Current liabilities $ 306,197 $ 38, 115 $329,356 $ 327,687 $ 409,292 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 5 Year 4 % 5 % S Sales Current assets % % % % % Cash % % % % % Accounts receivable % % % Inventory ele % % % Total current assets % % 96 Current liabilities