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: Year 1 Year 2 Year 3 Year 4 Year 5 Sales $4,682,690 $4,984,950 $5,120,580 $5,441,500 $5,699,25 Cash $ 83,757 $ 95,328 $ 91,891 75,612 $ Accounts receivable, net 70,533 409, 169 428,333 438,482 503,456 572,174 Inventory 817,965 878,852 821, 821 884,525 984,626 Total current assets $1,310,891 $1,492,513 $1,352,194 $1,463,593 $1,547,333 Current liabilities $317.619 $ 341,909 $ 342,374 $333,984 $ 400,166 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 (.e., 0.1234 should be entered as 12.3).) Year 1 Year 2 Year 3 Year 4 Year 5 94 % 9 % % Sales Current assets Cash Accounts receivable Inventory Total current assets Current liabilities % % % % % % % % % % % % % % X % % % %