Exercise 15-7 Trend Percentages [LO15-1]

Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The companys current assets, current liabilities, and sales have been reported as follows over the last five years (Year 5 is the most recent year):

	Year 1			Year 2			Year 3			Year 4			Year 5
Sales	$	4,510,890		$	4,736,890		$	5,085,640		$	5,506,810		$	5,672,380
Cash	$	97,340		$	100,751		$	98,697		$	84,174		$	76,980
Accounts receivable, net		414,957			430,109			443,967			513,972			567,809
Inventory		815,127			869,968			816,119			890,522			910,744
Total current assets	$	1,327,424		$	1,400,828		$	1,358,783		$	1,488,668		$	1,555,533
Current liabilities	$	319,775		$	331,765		$	328,889		$	333,780		$	397,480

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).)