Exercise 14-7 Trend Percentages [LO14-1] Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The companys current assets, current liabilities, and sales over the last five years (Year 5 is the most recent year) are as follows: Year 1 Year 2 Year 3 Year 4 Year 5 Sales $ 4,572,960 $ 4,850,050 $ 5,148,720 $ 5,424,710 $ 5,656,710 Cash $ 92,971 $ 105,681 $ 86,627 $ 74,768 $ 74,247 Accounts receivable, net 400,390 434,721 444,954 496,743 573,832 Inventory 813,888 875,012 830,762 893,040 898,171 Total current assets $ 1,307,249 $ 1,415,414 $ 1,362,343 $ 1,464,551 $ 1,546,250 Current liabilities $ 313,097 $ 332,170 $ 334,983 $ 329,046 $ 393,070 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).)