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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 over the

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 $ 4,548,390 $ 4,915,920 $ 5,040,240 $ 5,529,720 $ 5,762,490
Cash $ 90,755 $ 103,906 $ 95,586 $ 84,046 $ 75,726
Accounts receivable, net 405,045 425,295 450,801 503,580 568,939
Inventory 811,991 866,788 831,721 899,242 914,482
Total current assets $ 1,307,791 $ 1,395,989 $ 1,378,108 $ 1,486,868 $ 1,559,147
Current liabilities $ 305,504 $ 342,507 $ 335,373 $ 323,150 $ 396,314

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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