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	$	4,607,730		$	4,895,160		$	4,984,240		$	5,541,860		$	5,753,590
Cash	$	96,520		$	88,066		$	94,301		$	88,983		$	78,175
Accounts receivable, net		408,504			424,258			448,442			509,579			572,865
Inventory		809,024			881,069			830,359			895,870			915,604
Total current assets	$	1,314,048		$	1,393,393		$	1,373,102		$	1,494,432		$	1,566,644
Current liabilities	$	315,713		$	330,862		$	325,343		$	323,136		$	406,466

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).)