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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 over the

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 $ 4,675,770 $ 4,779,330 $ 5,034,140 $ 5,430,630 $ 5,816,450
Cash $ 91,141 $ 88,638 $ 97,623 $ 84,474 $ 79,369
Accounts receivable, net 406,947 419,864 440,343 501,601 567,573
Inventory 818,019 876,414 826,979 894,751 907,895
Total current assets $ 1,316,107 $ 1,384,916 $ 1,364,945 $ 1,480,826 $ 1,554,837
Current liabilities $ 300,137 $ 339,917 $ 341,314 $ 331,900 $ 398,810

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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