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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

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 $ 4,504,030 $ 4,797,040 $ 5,102,650 $ 5,453,900 $ 5,694,870 Cash $ 85,314 $ 100,480 $ 90,678 $ 90,955 $ 66,096 Accounts receivable, net 418,835 434,676 440,539 497,467 578,816 Inventory 808,609 871,045 834,589 883,848 911,373 Total current assets $ 1,312,758 $ 1,406,201 $ 1,365,806 $ 1,472,270 $ 1,556,285 Current liabilities $ 305,143 $ 345,842 $ 337,326 $ 322,859 $ 401,921 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).)

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