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	$ 4,544,760	$ 4,730,400	$ 5,060,400	$ 5,596,710	$ 5,637,730
Cash	$ 94,916	$ 100,394	$ 94,503	$ 81,478	$ 75,426
Accounts receivable, net	411,609	426,427	432,230	506,906	563,089
Inventory	817,650	866,950	833,417	892,869	905,516
Total current assets	$ 1,324,175	$ 1,393,771	$ 1,360,150	$ 1,481,253	$ 1,544,031
Current liabilities	$ 319,501	$ 340,749	$ 332,803	$ 324,320	$ 396,359

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).)

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	$ 4,544,760	$ 4,730,400	$ 5,060,400	$ 5,596,710	$ 5,637,730
Cash	$ 94,916	$ 100,394	$ 94,503	$ 81,478	$ 75,426
Accounts receivable, net	411,609	426,427	432,230	506,906	563,089
Inventory	817,650	866,950	833,417	892,869	905,516
Total current assets	$ 1,324,175	$ 1,393,771	$ 1,360,150	$ 1,481,253	$ 1,544,031
Current liabilities	$ 319,501	$ 340,749	$ 332,803	$ 324,320	$ 396,359

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).)

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	$ 4,544,760	$ 4,730,400	$ 5,060,400	$ 5,596,710	$ 5,637,730
Cash	$ 94,916	$ 100,394	$ 94,503	$ 81,478	$ 75,426
Accounts receivable, net	411,609	426,427	432,230	506,906	563,089
Inventory	817,650	866,950	833,417	892,869	905,516
Total current assets	$ 1,324,175	$ 1,393,771	$ 1,360,150	$ 1,481,253	$ 1,544,031
Current liabilities	$ 319,501	$ 340,749	$ 332,803	$ 324,320	$ 396,359

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		%		%		%		%		%