Q. 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	$	4,552,550		$	4,916,940		$	5,080,520		$	5,495,400		$	5,744,250
Cash	$	91,127		$	103,071		$	93,808		$	88,914		$	77,726
Accounts receivable, net		400,089			424,346			439,101			501,251			561,062
Inventory		814,007			880,523			821,361			887,034			897,719
Total current assets	$	1,305,223		$	1,407,940		$	1,354,270		$	1,477,199		$	1,536,507
Current liabilities	$	302,104		$	330,002		$	340,898		$	337,014		$	398,422

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).)