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	$	4,524,670		$	4,866,560		$	5,060,440		$	5,559,110		$	5,694,900
Cash	$	95,091		$	105,145		$	86,569		$	73,685		$	77,813
Accounts receivable, net		414,995			434,589			443,809			505,178			569,862
Inventory		807,596			879,727			835,498			889,192			913,866
Total current assets	$	1,317,682		$	1,419,461		$	1,365,876		$	1,468,055		$	1,561,541
Current liabilities	$	308,067		$	330,255		$	343,264		$	330,708		$	407,636

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		%		%		%		%		%