Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The companys current assets, current liabilities, and sales have been reported as follows over the last five years (Year 5 is the most recent year):

	Year 1			Year 2			Year 3			Year 4			Year 5
Sales	$	4,552,720		$	4,771,320		$	5,143,900		$	5,467,740		$	5,733,570
Cash	$	94,158		$	104,222		$	96,752		$	84,732		$	82,624
Accounts receivable, net		403,584			423,273			433,344			498,209			560,961
Inventory		812,324			879,146			821,096			899,728			908,215
Total current assets	$	1,310,066		$	1,406,641		$	1,351,192		$	1,482,669		$	1,551,800
Current liabilities	$	304,403		$	347,411		$	329,700		$	324,386		$	390,077

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).)

	Year 1		Year 2		Year 3		Year 4		Year 5
Sales		%		%		%		%		%
Current assets:
Cash
Accounts receivable
Inventory
Total current assets
Current liabilities