otorua 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	$	1,800,000		$	1,980,000		$	2,070,000		$	2,160,000		$	2,250,000
Cash	$	50,000		$	65,000		$	48,000		$	40,000		$	30,000
Accounts receivable, net		300,000			345,000			405,000			510,000			570,000
Inventory		600,000			660,000			690,000			720,000			750,000
Total current assets	$	950,000		$	1,070,000		$	1,143,000		$	1,270,000		$	1,350,000
Current liabilities	$	400,000		$	440,000		$	520,000		$	580,000		$	640,000

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		%		%		%		%		%