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 Year 5 Sales $4,646,750 $4,809,900 $5,127,750 $5,493,600 $5,796,040 Cash $ 99.269 $ 96,977 $ 103,222 $ 74,911 77.110 Accounts receivable, net 406,348 434, 793 449,659 508,078 568,187 Inventory B02, 303 880, 743 818.167 890.784 899.624 Total current assets $1,307,920 $1,412,513 $1,371,048 $1,473,773 $1,544,921 Current liabilities $315,956 $ 345,093 $ 327,246 $336,087 $ 407,195 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 (ie, 0.1234 should be entered as 12.3).) Year 1 Year 2 Year Year 4 Years % % % Sales Currentosos Cash Accounts receivable Inventory Total current assets Current liabilities % % % % % % % % % % % % % % % % % * 1% % % 56