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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 $ 4,673,390 $ 4,815,030 $ 5,088,640 $ 5,580,250 $ 5,822,260
Cash $ 97,437 $ 93,120 $ 102,599 $ 74,522 $ 71,597
Accounts receivable, net 418,639 426,634 438,762 512,527 571,389
Inventory 807,848 883,945 818,901 884,546 901,230
Total current assets $ 1,323,924 $ 1,403,699 $ 1,360,262 $ 1,471,595 $ 1,544,216
Current liabilities $ 304,004 $ 330,275 $ 327,292 $ 325,166 $ 407,869

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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