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Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The company's current assets, current liabilities, and sales over the

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Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The company's current assets, current liabilities, and sales over the last five years (Year 5 is the most recent year) are as follows: Year 2 Sales Cash Accounts receivable, net Inventory Total current assets Year 1 $4,527,680 $ 93,693 400, 167 809,841 $1,303,701 $ 4,821,010 $ 100,931 423,975 877,189 $1,402,095 Year 3 $5,094,760 $ 92,605 443,381 827,868 $1,363,854 Year 4 $5,457,950 $ 86,657 497, 130 887,135 $1,470, 922 Year 5 $5,812,460 $ 69,812 569,982 907,651 $1,547,445 Current liabilities $ 312,459 $ 332,134 $ 336,829 $ 325,607 $ 390,467 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 % % % % %

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