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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 $ 4,685,700 $ 4,816,550 $ 5,096,650 $ 5,486,490 $ 5,795,170
Cash $ 96,196 $ 91,632 $ 98,588 $ 85,108 $ 65,480
Accounts receivable, net 408,086429,165441,448505,386579,953
Inventory 819,516883,424830,381889,244912,417
Total current assets $ 1,323,798 $ 1,404,221 $ 1,370,417 $ 1,479,738 $ 1,557,850
Current liabilities $ 311,918 $ 337,977 $ 332,153 $ 337,535 $ 398,847
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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