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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 $ 4,665,530 $ 4,830,400 $ 5,120,100 $ 5,437,450 $ 5,633,280
Cash $ 86,803 $ 90,945 $ 98,663 $ 83,416 $ 66,302
Accounts receivable, net 408,186 427,988 433,512 512,632 572,382
Inventory 808,169 865,871 825,071 898,857 903,932
Total current assets $ 1,303,158 $ 1,384,804 $ 1,357,246 $ 1,494,905 $ 1,542,616
Current liabilities $ 314,469 $ 346,191 $ 324,793 $ 331,291 $ 406,170

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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