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	$	4,506,040		$	4,893,920		$	5,073,440		$	5,458,570		$	5,749,430
Cash	$	89,627		$	99,161		$	95,104		$	76,931		$	68,995
Accounts receivable, net		401,700			420,217			432,967			503,157			575,396
Inventory		815,022			864,120			816,283			888,643			907,660
Total current assets	$	1,306,349		$	1,383,498		$	1,344,354		$	1,468,731		$	1,552,051
Current liabilities	$	310,930		$	341,805		$	325,275		$	326,771		$	390,085

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).)