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	$ 4,615,850	$ 4,762,660	$ 5,121,380	$ 5,581,650	$ 5,809,480
Cash	$ 85,455	$ 104,633	$ 96,901	$ 83,994	$ 75,918
Accounts receivable, net	409,824	429,996	433,013	502,999	572,529
Inventory	801,709	871,939	818,030	883,334	903,728
Total current assets	$ 1,296,988	$ 1,406,568	$ 1,347,944	$ 1,470,327	$ 1,552,175
Current liabilities	$ 307,730	$ 345,095	$ 337,981	$ 319,747	$ 393,373

Required:

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		%		%		%		%		%