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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 $ 4,653,590 $ 4,768,620 $ 5,037,950 $ 5,562,790 $ 5,762,410
Cash $ 95,108 $ 90,655 $ 99,198 $ 91,260 $ 77,870
Accounts receivable, net 410,048 435,986 445,181 503,006 562,093
Inventory 818,030 881,471 820,601 880,163 898,502
Total current assets $ 1,323,186 $ 1,408,112 $ 1,364,980 $ 1,474,429 $ 1,538,465
Current liabilities $ 307,250 $ 341,383 $ 334,916 $ 329,355 $ 407,870

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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