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 $ 4,627,230 $ 4,859,560 $ 5,014,480 $ 5,597,360 $ 5,798,560 Cash $ 83,094 $ 107,887 $ 91,481 $ 76,208 $ 77,910 Accounts receivable, net 407,945 431,463 448,946 507,538 566,516 Inventory 805,487 864,855 824,071 893,720 911,388 Total current assets $ 1,296,526 $ 1,404,205 $ 1,364,498 $ 1,477,466 $ 1,555,814 Current liabilities $ 317,610 $ 343,728 $ 332,612 $ 322,342 $ 393,524 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).)