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Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The companys current assets, current liabilities, and sales over the

Rotorua Products, Ltd., 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 $ 4,510,820 $ 4,788,160 $ 5,002,310 $ 5,458,140 $ 5,676,770
Cash $ 85,028 $ 90,035 $ 97,460 $ 74,501 $ 70,658
Accounts receivable, net 414,385 425,263 442,992 501,628 563,952
Inventory 806,146 869,045 823,839 885,735 902,230
Total current assets $ 1,305,559 $ 1,384,343 $ 1,364,291 $ 1,461,864 $ 1,536,840
Current liabilities $ 319,064 $ 331,037 $ 329,045 $ 333,405 $ 391,666

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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