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	$	4,537,580		$	4,742,960		$	5,104,920		$	5,430,790		$	5,747,870
Cash	$	89,661		$	95,447		$	95,030		$	75,490		$	72,131
Accounts receivable, net		414,153			432,419			432,549			496,492			572,289
Inventory		806,574			873,039			830,661			888,258			908,282
Total current assets	$	1,310,388		$	1,400,905		$	1,358,240		$	1,460,240		$	1,552,702
Current liabilities	$	312,810		$	346,206		$	330,670		$	335,613		$	392,328

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).)