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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

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 $ 4,588,780 $ 4,873,890 $ 5,130,350 $ 5,476,490 $ 5,687,830
Cash $ 95,540 $ 91,829 $ 94,778 $ 87,093 $ 74,812
Accounts receivable, net 406,506 417,452 444,560 507,813 572,943
Inventory 802,679 883,819 828,859 884,785 902,149
Total current assets $ 1,304,725 $ 1,393,100 $ 1,368,197 $ 1,479,691 $ 1,549,904
Current liabilities $ 318,664 $ 348,226 $ 329,467 $ 329,789 $ 395,846

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).)

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