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	$	4,682,530		$	4,727,230		$	5,062,150		$	5,593,880		$	5,790,970
Cash	$	82,454		$	103,852		$	92,548		$	74,183		$	71,472
Accounts receivable, net		404,121			430,143			444,173			515,625			564,759
Inventory		808,579			876,090			835,741			883,100			907,943
Total current assets	$	1,295,154		$	1,410,085		$	1,372,462		$	1,472,908		$	1,544,174
Current liabilities	$	300,259		$	349,573		$	341,149		$	336,963		$	402,721

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		%		%		%		%		%