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	$	4,688,010		$	4,924,570		$	5,005,330		$	5,547,950		$	5,666,970
Cash	$	90,105		$	88,445		$	90,347		$	78,698		$	67,991
Accounts receivable, net		417,311			432,594			439,636			501,738			564,996
Inventory		801,567			870,213			816,960			882,255			904,158
Total current assets	$	1,308,983		$	1,391,252		$	1,346,943		$	1,462,691		$	1,537,145
Current liabilities	$	312,443		$	331,726		$	324,064		$	330,498		$	398,680

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		%		%		%		%		%