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 $ 4,500,580 $ 4,851,160 $ 5,047,050 $ 5,492,500 $ 5,767,110 Cash $ 96,521 $ 106,945 $ 89,903 $ 73,065 $ 80,105 Accounts receivable, net 400,757 421,763 444,384 515,804 579,892 Inventory 806,981 877,683 824,722 894,585 908,283 Total current assets $ 1,304,259 $ 1,406,391 $ 1,359,009 $ 1,483,454 $ 1,568,280 Current liabilities $ 312,066 $ 342,400 $ 327,007 $ 325,837 $ 402,787 Required: 1. Express all of the asset, liability, and sales data in trend percentages. Use Year 1 as the base year.