Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The companys current assets, current liabilities, and sales have been reported as follows over the last five years (Year 5 is the most recent year):

Year 1

Year 2

Year 3

Year 4

Year 5

Sales

$

4,591,650

$

4,731,600

$

5,107,370

$

5,434,250

$

5,811,030

Cash

$

89,816

$

99,941

$

100,232

$

81,734

$

78,335

Accounts receivable, net

417,880

422,904

443,674

500,638

567,009

Inventory

816,686

878,831

827,537

882,028

899,972

Total current assets

$

1,324,382

$

1,401,676

$

1,371,443

$

1,464,400

$

1,545,316

Current liabilities

$

303,476

$

336,274

$

343,852

$

318,426

$

401,525

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).)