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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

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 $ 4,605,900 $ 4,851,190 $ 5,040,640 $ 5,482,910 $ 5,694,300
Cash $ 91,279 $ 97,440 $ 103,581 $ 87,328 $ 83,147
Accounts receivable, net 402,860430,205444,479496,036573,086
Inventory 811,223881,593834,389882,941912,104
Total current assets $ 1,305,362 $ 1,409,238 $ 1,382,449 $ 1,466,305 $ 1,568,337
Current liabilities $ 316,922 $ 335,997 $ 329,838 $ 328,256 $ 392,374
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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