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Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The company's current assets, current liabilities, and sales over the

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Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The company's current assets, current liabilities, and sales over the last five years (Year 5 is the most recent year) are as follows: Sales Cash Accounts receivable, net Inventory Total current assets Current liabilities Year 1 $4,592,420 $ 81,382 407,106 809,868 $1,298,356 $ 316,704 Year 2 Year 3 $ 4,824,150 $5,061,620 100, 100 $ 85,071 422,432 445, 487 870, 088 824, 250 $1,392,620 $1,354,808 $ 341,649 $ 324,444 Year 4 $5,401, 470 $ 86, 377 508, 129 880, 904 $1,475,410 $ 336, 044 Year 5 $5,690,320 67, 188 577, 281 899,649 $1,544, 118 $ 403,658 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 % % % % % % % % % % % % % %

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