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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 $ 4,552,740 $ 4,881,040 $ 5,051,450 $ 5,474,850 $ 5,743,480
Cash $ 99,778 $ 95,819 $ 85,808 $ 79,502 $ 68,409
Accounts receivable, net 403,056 425,398 437,333 496,885 572,064
Inventory 814,727 878,304 816,448 889,249 904,568
Total current assets $ 1,317,561 $ 1,399,521 $ 1,339,589 $ 1,465,636 $ 1,545,041
Current liabilities $ 315,720 $ 349,289 $ 341,368 $ 324,509 $ 399,922

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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