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	$	4,538,620		$	4,810,420		$	5,059,140		$	5,531,590		$	5,664,970
Cash	$	86,561		$	90,131		$	89,470		$	75,324		$	77,867
Accounts receivable, net		404,243			422,030			432,018			511,505			573,091
Inventory		818,757			864,103			820,838			888,646			914,051
Total current assets	$	1,309,561		$	1,376,264		$	1,342,326		$	1,475,475		$	1,565,009
Current liabilities	$	304,490		$	339,212		$	328,086		$	318,458		$	391,038

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).)