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 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 $ $4,569,420$ $ $4,732,670$ $ $5,039,890$ $ $5,468,940$ $ $5,725,630$

Cash $ $84,284$ $ $90,754$ $ $97,029$ $ $80,033$ $ $70,691$

Accounts receivable, net $402,155432,666440,178505,100572,323$

Inventory $810,215872,844832,166887,163910,095$

Total current assets $ $1,296,654$ $ $1,396,264$ $ $1,369,373$ $ $1,472,296$ $ $1,553,109$

Current liabilities $ $300,675$ $ $335,684$ $ $329,679$ $ $318,694$ $ $404,635$

Required:

$1.$ Express all of the asset, liability, and sales data in trend percentages. Use Year $1$ as the base year.