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 $4,623,820 $ 86,752 419.784 810,858 $1,317,394 S 306,690 Year 2 $4,735, 100 91,995 422,045 878,145 $1,392,185 $ 341,831 Year 3 $4,953,690 $ 99,302 434,651 812,521 $1,351,474 $ 329,450 Year 4 $5,530,010 $ 85,600 496, 299 880,453 $1,462,352 $333,219 Year 5 $5,688,370 $ 81,134 563,952 914,954 $1,560,040 $ 396,035 + 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 (l.e., 0.1234 should be entered as 12.3).) ces Year 1 Year 2 Year 3 Year 4 Year 5 % % % * % % % Sales Current assets: Cash Accounts receivable Inventory Total current assets Current liabilities % % % % % % % 56 % % % %