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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 $ 4,572,360 $ 4,863,370 $ 5,009,270 $ 5,503,580 $ 5,793,620 Cash $ 97,316 $ 95,124 $ 85,311 $ 75,714 $ 81,343 Accounts receivable, net 411,583 430,796 450,421 499,388 572,005 Inventory 816,325 883,595 818,508 898,491 914,556 Total current assets $ 1,325,224 $ 1,409,515 $ 1,354,240 $ 1,473,593 $ 1,567,904 Current liabilities $ 314,795 $ 343,980 $ 324,609 $ 333,662 $ 396,171 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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