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	$	4,698,480		$	4,777,040		$	5,017,190		$	5,510,500		$	5,801,080
Cash	$	91,022		$	107,595		$	85,915		$	75,647		$	74,416
Accounts receivable, net		412,357			431,655			446,042			514,318			560,702
Inventory		817,927			880,022			819,885			895,769			897,060
Total current assets	$	1,321,306		$	1,419,272		$	1,351,842		$	1,485,734		$	1,532,178
Current liabilities	$	309,972		$	337,051		$	332,534		$	325,221		$	396,313

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		%		%		%		%		%