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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 $ 4,692,080 $ 4,860,030 $ 5,110,600 $ 5,596,410 $ 5,763,280
Cash $ 90,112 $ 88,407 $ 90,177 $ 73,660 $ 73,342
Accounts receivable, net 405,700 435,841 444,576 515,831 564,357
Inventory 813,344 878,970 823,843 885,603 907,806
Total current assets $ 1,309,156 $ 1,403,218 $ 1,358,596 $ 1,475,094 $ 1,545,505
Current liabilities $ 309,052 $ 332,394 $ 329,872 $ 332,451 $ 390,834

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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