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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 have been

Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The companys current assets, current liabilities, and sales have been reported as follows over the last five years (Year 5 is the most recent year):

Year 1 Year 2 Year 3 Year 4 Year 5
Sales $ 4,588,690 $ 4,878,090 $ 4,971,230 $ 5,589,360 $ 5,669,300
Cash $ 86,418 $ 94,527 $ 98,807 $ 74,902 $ 83,878
Accounts receivable, net 413,257 428,042 434,663 497,855 569,561
Inventory 812,840 883,026 816,131 883,730 910,810
Total current assets $ 1,312,515 $ 1,405,595 $ 1,349,601 $ 1,456,487 $ 1,564,249
Current liabilities $ 313,217 $ 345,328 $ 338,298 $ 333,984 $ 398,192

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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