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 3 Sales Cash Accounts receivable, net Inventory Total current assets Current liabilities Year 1 $4,561,610 89.811 408,552 800,702 $1,299,065 $ 309,738 Year 2 $4,891,650 $ 99,485 416.396 883,359 $1,399,240 $ 333,576 $5,083, 480 $ 100,572 435.586 818,047 $1,354,205 $ 340,005 Year 4 $5,443,350 $ 84,544 512,924 093.946 $1,491,414 S 329,491 Year 5 $5,702,370 $ 69,559 5 72,151 896,063 $1,537,773 400,212 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 (.e., 0.1234 should be entered as 12.3).) Year 1 Year 2 Your 4 % Sales Current assets: Cash Accounts receivable Inventory % Total current assets Current liabilities