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 $ 4,624,740 $ 4,838,840 $ 4,955,020 $ 5,456,930 $ 5,802,780 Cash $ 99,650 $ 89,117 $ 86,678 $ 90,772 $ 64,877 Accounts receivable, net 401,898 426,856 451,118 510,214 560,919 Inventory 817,934 882,781 827,072 885,204