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 1 $ 4,611,140 $ 83,721 412,195 Sales Cash Accounts receivable, net Inventory Total current assets Current liabilities Year 2 $4,843,360 $ 89,053 432,757 868,715 $1,390,525 $ 330,923 Year 3 $5,130, 460 $ 88,520 443,346 819,624 $1,351,490 $ 333,308 Year 4 $5,443, 010 $ 85,697 501,600 882,955 $1,470,252 $ 323,232 Year 5 $5,817,930 $ 81,872 572,839 914,649 $1,569,360 $ 395, 290 $1,303,573 $ 307,071 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