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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

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 $ 4,517,250 $ 4,877,240 $ 5,104,330 $ 5,424,570 $ 5,799,720
Cash $ 80,732 $ 99,062 $ 84,628 $ 83,550 $ 76,785
Accounts receivable, net 418,105 418,365 447,063 497,429 570,261
Inventory 805,888 883,067 835,256 881,087 903,737
Total current assets $ 1,304,725 $ 1,400,494 $ 1,366,947 $ 1,462,066 $ 1,550,783
Current liabilities $ 307,023 $ 337,537 $ 329,064 $ 318,402 $ 398,834

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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