Rotorua Products, Limited, 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	$ 4,574,210	$ 4,741,250	$ 4,956,960	$ 5,566,330	$ 5,724,880
Cash	$ 87,076	$ 96,148	$ 93,918	$ 81,546	$ 74,377
Accounts receivable, net	401,568	416,513	446,872	504,483	575,036
Inventory	805,653	883,193	826,100	895,431	906,225
Total current assets	$ 1,294,297	$ 1,395,854	$ 1,366,890	$ 1,481,460	$ 1,555,638
Current liabilities	$ 305,841	$ 334,100	$ 340,103	$ 330,685	$ 395,865

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, net		%		%		%		%		%
Inventory		%		%		%		%		%
Total current assets		%		%		%		%		%
Current liabilities		%		%		%		%		%