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	$ 4,644,930	$ 4,759,530	$ 5,144,190	$ 5,433,960	$ 5,773,720
Cash	$ 84,332	$ 92,411	$ 96,272	$ 91,592	$ 74,889
Accounts receivable, net	408,841	433,688	444,919	500,579	573,918
Inventory	805,721	874,906	833,648	887,198	898,187
Total current assets	$ 1,298,894	$ 1,401,005	$ 1,374,839	$ 1,479,369	$ 1,546,994
Current liabilities	$ 308,707	$ 334,706	$ 334,989	$ 322,112	$ 406,191

Required:

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