Rotorua Products, Limited, of New Zealand markets agricultural products for the burgeoning Asian consumer market. The company's current assets, current liabilities, and sales over the last five years (Year 5 is the most recent year) are as follows: Sales Cash Accounts receivable, net Inventory Total current assets Current liabilities Year 1 $ 4,660,040 Year 2 $ 4,888,210 $90,914 431,010 Year 3 $ 4,973,830 $90,438 $88,171 409,138 801,278 $ 1,298,587 874,201 $1,396,125 $316,353 $332,407 451,300 830,558 $1,372,296 $324,390 Year 4 $ 5,533,930 $ 90,569 499,150 890,833 $ 1,480,552, $333,807 Year 5. $ 5,815,900 $ 64,637 568,785 899,357 $ 1,532,779 $405,565 Required