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	$	4,577,130		$	4,751,630		$	5,076,720		$	5,489,510		$	5,640,530
Cash	$	89,943		$	107,431		$	91,377		$	72,632		$	77,060
Accounts receivable, net		412,059			416,063			441,063			511,457			564,860
Inventory		816,704			867,907			822,426			882,130			910,734
Total current assets	$	1,318,706		$	1,391,401		$	1,354,866		$	1,466,219		$	1,552,654
Current liabilities	$	310,287		$	334,534		$	333,614		$	336,311		$	405,474

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).)