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	$	4,582,120		$	4,858,880		$	5,092,560		$	5,593,120		$	5,658,390
Cash	$	80,614		$	98,777		$	89,131		$	82,295		$	81,103
Accounts receivable, net		417,714			420,176			439,230			511,159			570,683
Inventory		817,996			870,640			820,395			892,010			900,518
Total current assets	$	1,316,324		$	1,389,593		$	1,348,756		$	1,485,464		$	1,552,304
Current liabilities	$	310,747		$	336,830		$	343,306		$	330,060		$	395,228