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	$	4,555,030		$	4,730,860		$	5,133,190		$	5,547,540		$	5,753,910
Cash	$	90,344		$	106,900		$	94,231		$	77,524		$	82,935
Accounts receivable, net		419,033			430,677			437,743			502,930			565,635
Inventory		807,268			864,996			829,963			898,683			909,720
Total current assets	$	1,316,645		$	1,402,573		$	1,361,937		$	1,479,137		$	1,558,290
Current liabilities	$	304,077		$	335,314		$	343,826		$	325,499		$	408,093

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		%		%		%		%		%