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 $4,638,130 $4,811,570 $5,129,120 Sales Cash Year 4 $5,536,090 Year 5 $5,690,160 $ Accounts receivable, net Inventory Total current assets $1,315,605 433,402 874,132 $1,414,968 83,676 $ 107,434 $ 92,593 415,894 816,035 451,380 828,230 $1,372,203 $ 72,641 $ 511,566 895,926 65,450 568,953 898,417 $1,480,133 $1,532,820 Current liabilities 304,700 $ 337,795 $ 326,097 $ 323,904 $ 406,037 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 Year 1 Year 2 Year 3 Year 4 Year 5 100.0 % % % % % Current assets: Cash % % % % % Accounts receivable % % % % % Inventory % % % % Total current assets % % % % % Current liabilities % % % % %