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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 $ 4,569,230 $ 4,832,850 $ 4,950,050 $ 5,543,860 $ 5,757,680
Cash $ 92,080 $ 100,379 $ 90,237 $ 88,735 $ 69,636
Accounts receivable, net 400,232 430,525 442,589 503,151 561,386
Inventory 815,962 882,080 819,399 893,809 908,139
Total current assets $ 1,308,274 $ 1,412,984 $ 1,352,225 $ 1,485,695 $ 1,539,161
Current liabilities $ 305,381 $ 343,031 $ 324,047 $ 324,952 $ 403,637

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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