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	$ 4,556,440	$ 4,761,060	$ 5,063,730	$ 5,474,230	$ 5,710,330
Cash	$ 91,772	$ 90,783	$ 91,948	$ 72,424	$ 77,449
Accounts receivable, net	407,435	421,351	435,294	501,783	567,693
Inventory	805,709	864,764	821,297	895,581	897,978
Total current assets	$ 1,304,916	$ 1,376,898	$ 1,348,539	$ 1,469,788	$ 1,543,120
Current liabilities	$ 304,977	$ 347,459	$ 333,160	$ 331,206	$ 397,106

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).)