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 $4,633,000 $ 99,998 405,750 807,172 $1,312,920 $ 317,178 Year 2 $4,774,310 $ 98,526 433,202 867,933 $1,399,661 $ 336,816 Year 3 $5,088, 040 $ 87,219 445,478 817,695 $1,350,392 $ 343,472 Year 4 $5,540,410 $ 72,070 512,605 897,431 $1,482,106 $ 327,222 Year 5 $5,731,380 $ 80,013 574,355 906,091 $1,560,459 $ 393,485 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 % % %