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	$	4,562,430		$	4,894,430		$	5,139,860		$	5,594,970		$	5,646,760
Cash	$	87,046		$	94,895		$	86,287		$	76,308		$	65,272
Accounts receivable, net		417,638			433,084			448,435			513,032			565,308
Inventory		804,587			864,391			824,657			883,010			901,184
Total current assets	$	1,309,271		$	1,392,370		$	1,359,379		$	1,472,350		$	1,531,764
Current liabilities	$	304,389		$	338,613		$	330,097		$	328,215		$	407,223

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 70 % 70 70 20 % % Sales Current assets: Cash Accounts receivable Inventory Total current assets Current liabilities % 90 % % % % %