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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 $4,666, 260 $ 94,408 413,851 805,907 $1,314,166 $ 308,463 Year 2 Year 3 $ 4,841,950 $5,073,440 $ 94,284 $ 88,504 426,772 436,566 870, 877 831,871 $1,391,933 $1,356,941 $ 348,439 $ 336,383 Year 4 $5,408, 790 $ 84,272 509, 502 897,635 $1,491,409 $ 336,272 Year 5 $5,632,700 $ 75,401 578,332 897,477 $1,551,210 $ 409,337 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 2 Year 3 Year 4 Year 5 Year 1 100.0 % % % % % Sales Current assets: Cash Accounts receivable, net Inventory Total current assets Current liabilities % % % % % % 100.0 % 100.0% 100.0% 100.0% 100.0 % % % % % % % % %

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