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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 $ 4,533,880 $ 4,800,790 $ 5,074,560 $ 5,504,900 $ 5,748,310
Cash $ 87,727 $ 91,595 $ 84,448 $ 81,511 $ 81,335
Accounts receivable, net 414,580 423,392 433,573 505,014 574,654
Inventory 803,000 866,664 830,108 887,170 914,780
Total current assets $ 1,305,307 $ 1,381,651 $ 1,348,129 $ 1,473,695 $ 1,570,769
Current liabilities $ 306,505 $ 332,315 $ 337,841 $ 335,395 $ 408,294

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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