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	$	4,526,130		$	4,764,300		$	5,050,760		$	5,576,670		$	5,762,620
Cash	$	84,155		$	103,013		$	84,889		$	90,295		$	83,786
Accounts receivable, net		410,541			423,844			433,028			509,207			569,178
Inventory		800,228			883,431			830,913			888,640			900,314
Total current assets	$	1,294,924		$	1,410,288		$	1,348,830		$	1,488,142		$	1,553,278
Current liabilities	$	301,454		$	343,632		$	338,397		$	334,133		$	409,853

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