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	$ 4,559,890	$ 4,809,850	$ 5,051,950	$ 5,521,010	$ 5,707,550
Cash	$ 92,809	$ 93,769	$ 98,309	$ 72,743	$ 73,928
Accounts receivable, net	409,435	435,167	447,147	507,239	577,969
Inventory	812,457	871,906	832,700	893,658	905,260
Total current assets	$ 1,314,701	$ 1,400,842	$ 1,378,156	$ 1,473,640	$ 1,557,157
Current liabilities	$ 302,633	$ 337,938	$ 334,107	$ 323,967	$ 400,018

Required:

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