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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

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 $ 4,588,210 $ 4,909,720 $ 5,071,560 $ 5,550,010 $ 5,676,910
Cash $ 86,087 $ 93,505 $ 97,463 $ 76,978 $ 71,685
Accounts receivable, net 414,427 423,765 435,823 509,130 561,128
Inventory 814,688 867,849 817,455 884,115 899,379
Total current assets $ 1,315,202 $ 1,385,119 $ 1,350,741 $ 1,470,223 $ 1,532,192
Current liabilities $ 311,212 $ 346,135 $ 334,045 $ 325,678 $ 405,901

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).)

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