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: Sales Cash Accounts receivable, net Inventory Total current assets Current liabilities Year 1 $4,578,890 $ 93.771 419.261 805,360 $1,318,392 $ 304,323 Year 2 $4,865,620 100.796 417,696 882, 766 $1,401,258 $ 337,669 Year 3 $4,986,040 96,159 437,606 828,358 $1,362,123 $ 328,306 Year 4 $5,585,570 S 76,255 498, 751 885,602 $1,460,608 Year 5 $5,713,750 75,841 573,020 898, 392 $1,547, 253 $ 396, 415 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 (le., 0.1234 should be entered as 12.3).) Year 4 Year 5 Year 3 Year 1 Year 2 % % Sales Current assets: Cash Accounts receivable Inventory Total current assets Current liabilities