Exercise 14-7 Trend Percentages [LO14-1) 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 Year 4 Sales Cash Accounts receivable, net Inventory Total current assets $4,641,430 $4,867,090 $4,968,470 $5,599,570 $5,778,670 $ 83,746 415, 176 808,931 107,054 93,97185,628 67,111 563,348 905,021 496,770 895,400 428,112 867,206 437,031 828,090 $1,307,853 $1,402,372 1,359,092 $1,477,798 $1,535,480 $ 303,716 349,638 343,462 329,063 394,504 Current liabilities 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 (i.e., 0.1234 should be entered as 12.3).) Year 2 Year 1 Year 4 Year 3 Year 5 Sales Current assets: Cash Accounts receivable Inventory Total current assets Current liabilities