Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The company's 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 $4,520,690 Year 2 $4,819,990 Year 3 $5,116,900 Year 4 $5,482,200 Year 5 $5,749,330 Sales $ $ $ $ Cash Accounts receivable, net Inventory $ 89,866 403,033 819,157 90,255 432,816 881,982 97,991 445,783 822,718 91,522 512,644 896,804 80,717 579,008 907,590 Total current assets $1,312,056 $1,405,053 $1,366,492 $1,500,970 $1,567,315 Current liabilities $ 316,303 $ 336,496 $ 342,350 $ 331,051 $ 405,850 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 2 Year 3 Year 4 Year 5 Year 1 100.0 % Sales % % % % Current assets: Cash 100.0 Accounts receivable 100.0 100.0 Inventory Total current assets 100.0 Current liabilities 100.0