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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 have been

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 $ 4,560,720 $ 4,898,960 $ 5,030,130 $ 5,418,060 $ 5,801,170
Cash $ 98,822 $ 97,065 $ 101,404 $ 76,152 $ 80,027
Accounts receivable, net 403,674 435,158 447,116 511,471 570,963
Inventory 812,581 882,660 829,070 891,360 904,883
Total current assets $ 1,315,077 $ 1,414,883 $ 1,377,590 $ 1,478,983 $ 1,555,873
Current liabilities $ 311,672 $ 334,161 $ 329,936 $ 326,311 $ 408,042

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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