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Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The company's current assets, current liabilities, and sales over the

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Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The company's current assets, current liabilities, and sales over the last five years (Year 5 is the most recent year) are as follows: Sales Cash Accounts receivable, net Inventory Total current assets Year 1 $4,528,520 $ 94,591 409,894 804,162 $1,308, 647 Year 2 Year 3 $ 4,726,750 $5, 136,090 $ 104,528 $ 100,403 425,092 435,618 869,840 833,799 $1,399,460 $1,369,820 Year 4 $5,473,560 $ 81,485 514,465 880,826 $1,476,776 325, 274 Year 5 $5,797, 720 $ 75,510 579,951 901,563 $1,557,024 400,379 Current liabilities $ 309, 206 $ 330,275 331,356 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).) Year 1 Year 2 Year 3 Year 4 Year 5 Sales % % % Current assets: Cash % % % % % % % Accounts receivable % % % Inventory Total current assets Current liabilities % % % / % % % % % % % % % % % %

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