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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 over the

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 $ 4,600,580 $ 4,809,590 $ 5,025,450 $ 5,578,290 $ 5,779,070
Cash $ 95,707 $ 94,793 $ 100,447 $ 80,590 $ 64,694
Accounts receivable, net 400,706 416,423 433,584 509,551 566,674
Inventory 814,444 875,340 819,398 897,507 902,194
Total current assets $ 1,310,857 $ 1,386,556 $ 1,353,429 $ 1,487,648 $ 1,533,562
Current liabilities $ 308,059 $ 332,352 $ 329,058 $ 320,658 $ 397,347

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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