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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 $ 4,596,790 $ 4,877,280 $ 5,081,070 $ 5,579,050 $ 5,730,440
Cash $ 90,522 $ 100,232 $ 98,798 $ 83,436 $ 70,488
Accounts receivable, net 403,507 435,552 437,824 500,154 565,549
Inventory 817,912 865,524 835,413 895,568 896,104
Total current assets $ 1,311,941 $ 1,401,308 $ 1,372,035 $ 1,479,158 $ 1,532,141
Current liabilities $ 302,832 $ 340,182 $ 342,247 $ 335,035 $ 398,577

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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