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	$	4,621,700		$	4,743,020		$	5,149,740		$	5,545,980		$	5,786,720
Cash	$	85,734		$	98,653		$	92,576		$	85,420		$	83,644
Accounts receivable, net		401,352			432,557			449,334			505,886			564,751
Inventory		806,363			880,783			828,211			880,208			909,705
Total current assets	$	1,293,449		$	1,411,993		$	1,370,121		$	1,471,514		$	1,558,100
Current liabilities	$	303,054		$	330,582		$	336,143		$	321,832		$	402,993

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).)