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	$ 4,601,820	$ 4,826,220	$ 5,120,740	$ 5,437,310	$ 5,775,520
Cash	$ 80,939	$ 98,813	$ 92,550	$ 87,049	$ 83,159
Accounts receivable, net	410,656	423,356	438,438	502,654	564,501
Inventory	807,436	865,711	826,220	895,433	901,554
Total current assets	$ 1,299,031	$ 1,387,880	$ 1,357,208	$ 1,485,136	$ 1,549,214
Current liabilities	$ 316,219	$ 331,138	$ 324,535	$ 333,821	$ 409,677

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 % % % % % % % % % % % % % % % % %