Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The companys current assets, current liabilities, and sales have been reported as follows over the last five years (Year 5 is the most recent year):

	Year 1			Year 2			Year 3			Year 4			Year 5
Sales	$	1,800,000		$	1,980,000		$	2,070,000		$	2,160,000		$	2,250,000
Cash	$	50,000		$	65,000		$	48,000		$	40,000		$	30,000
Accounts receivable, net		300,000			345,000			405,000			510,000			570,000
Inventory		600,000			660,000			690,000			720,000			750,000
Total current assets	$	950,000		$	1,070,000		$	1,143,000		$	1,270,000		$	1,350,000
Current liabilities	$	400,000		$	440,000		$	520,000		$	580,000		$	640,000

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).)

Sales Current assets: Cash Accounts receivable Inventory Total current assets Current liabilities Year 1 Year 2 Year 3 Year 4 Year 5