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 $4,656,560 $ 95,148 40B,034 816,083 $1,319,265 $314,682 Year 2 $4,839,510 $ 92,590 427,212 882,011 $1,401,813 $ 332,694 Year 3 $5,034,130 $ 95,063 445,393 818,263 $1,358,719 $333,000 Year 4 $5,536,990 $ 85,788 503, 501 898, 794 $1,488,083 $ 323, 345 Year 5 $5,635,020 $ 66,125 563,291 897, 746 $1,527,162 $ 396,890 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 3 Yoar 4 Years % % % % Sales Current assets Cash Accounts receivable Inventory Total current assets Current liabilities % % % % % X % % % RI % X % D