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	$	4,568,190		$	4,786,310		$	5,017,120		$	5,525,090		$	5,719,420
Cash	$	86,767		$	91,386		$	100,824		$	83,008		$	67,108
Accounts receivable, net		415,031			433,290			436,572			505,644			567,691
Inventory		804,834			870,341			826,574			887,340			911,195
Total current assets	$	1,306,632		$	1,395,017		$	1,363,970		$	1,475,992		$	1,545,994
Current liabilities	$	313,422		$	342,072		$	337,262		$	337,171		$	408,185

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).)

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	$	4,568,190		$	4,786,310		$	5,017,120		$	5,525,090		$	5,719,420
Cash	$	86,767		$	91,386		$	100,824		$	83,008		$	67,108
Accounts receivable, net		415,031			433,290			436,572			505,644			567,691
Inventory		804,834			870,341			826,574			887,340			911,195
Total current assets	$	1,306,632		$	1,395,017		$	1,363,970		$	1,475,992		$	1,545,994
Current liabilities	$	313,422		$	342,072		$	337,262		$	337,171		$	408,185

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 % % % % % % % % % % % % % % % % % %