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: Sales Cash Accounts receivable, net Inventory Total current assets Current liabilities Year 1 $4,600,780 $ 94,029 407,743 016, 256 $1,316,028 5J02,295 Year 2 $4,822, 470 $ 88,127 435,086 B64,919 $1,388,132 $339,587 Year 3 $4,956,030 $ 98,776 451,158 835, 468 $1,385, 402 $ 341,701 Year 4 $5,489,730 $ 76,870 498,407 897,232 $1,472,514 $ 334,306 Years $5,695,160 $ 79,021 576,207 901,683 $1,556,911 $ 390,724 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 Year 3 Year 4 Year 5 % Sales Current assets Cash Accounts receivable Inventory Total current assets Current liabilities % % % % % % % % % % % % % % %