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:

1. Express all of the asset, liability, and sales data in trend percentages. Use Year 1 as the base year.

Year 5 $5,784,120 Sales Cash Accounts receivable, net Inventory Total current assets Year 1 $4,545,760 $ 83,352 415,964 801,566 $1,300,882 Year 2 $4,846,340 $ 93,763 427,874 873,512 $ 1,395,149 Year 3 $5,043,390 $ 96,598 436,283 823,982 $1,356,863 Year 4 $5,463,310 $ 75,260 499,840 897,785 $1,472,885 $ 71,399 564,042 902,320 $1,537,761 Current liabilities $ 307,607 $ 336,806 $ 328,267 $ 329, 229 $ 405,217 Year 1 Year 2 Year 3 Year 4 Year 5 Sales % % % % % Current assets: Cash % % % % % Accounts receivable % % % % % Inventory % % % % % Total current assets % % % % % Current liabilities % % % % %