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	$	4,530,290		$	4,828,900		$	5,076,200		$	5,518,600		$	5,737,610
Cash	$	85,801		$	88,621		$	86,365		$	84,038		$	80,023
Accounts receivable, net		415,092			420,152			438,116			509,208			564,786
Inventory		805,831			876,813			830,205			888,864			900,917
Total current assets	$	1,306,724		$	1,385,586		$	1,354,686		$	1,482,110		$	1,545,726
Current liabilities	$	313,767		$	343,492		$	332,614		$	326,908		$	397,209

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, net		%		%		%		%		%
Inventory		%		%		%		%		%
Total current assets		%		%		%		%		%
Current liabilities		%		%		%		%		%