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 $5,038,550 $ 96,651 Sales Cash Accounts receivable, net Inventory Total current assets Current liabilities Year 1 $4,652,860 $ 93,610 410,527 800, 245 $1,304,382 $ 313,408 Year 2 $4,795,740 $ 96,130 418,442 881,757 $1,396,329 $ 330,792 Year 4 $5,449,610 $ 77,148 515,956 884,562 $1,477,666 $ 334,516 Year 5 $5,753,220 $ 75,890 561,732 909,897 $1,547,519 $ 390,826 817,310 $1,365,325 $ 338,381 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 1 Year 2 Year 3 Year 4 Year 5 Sales Current assets: Cash Accounts receivable Inventory Total current assets Current liabilities