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

	Year 1			Year 2			Year 3			Year 4			Year 5
Sales	$	4,509,210		$	4,902,100		$	4,979,250		$	5,457,960		$	5,801,230
Cash	$	92,620		$	92,634		$	94,024		$	72,295		$	72,696
Accounts receivable, net		400,363			425,222			449,526			498,920			563,527
Inventory		817,045			880,436			816,845			890,656			906,316
Total current assets	$	1,310,028		$	1,398,292		$	1,360,395		$	1,461,871		$	1,542,539
Current liabilities	$	309,109		$	332,592		$	341,029		$	324,140		$	396,160

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

	Year 1			Year 2			Year 3			Year 4			Year 5
Sales	$	4,509,210		$	4,902,100		$	4,979,250		$	5,457,960		$	5,801,230
Cash	$	92,620		$	92,634		$	94,024		$	72,295		$	72,696
Accounts receivable, net		400,363			425,222			449,526			498,920			563,527
Inventory		817,045			880,436			816,845			890,656			906,316
Total current assets	$	1,310,028		$	1,398,292		$	1,360,395		$	1,461,871		$	1,542,539
Current liabilities	$	309,109		$	332,592		$	341,029		$	324,140		$	396,160

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).)