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	$	4,618,890		$	4,868,210		$	5,116,880		$	5,594,520		$	5,659,400
Cash	$	91,869		$	88,509		$	89,022		$	80,984		$	72,115
Accounts receivable, net		400,829			418,528			446,180			511,460			562,618
Inventory		801,661			869,365			834,805			882,218			912,682
Total current assets	$	1,294,359		$	1,376,402		$	1,370,007		$	1,474,662		$	1,547,415
Current liabilities	$	304,700		$	340,616		$	333,937		$	337,330		$	409,905

Required:

1. Express all of the asset, liability, and sales data in trend percentages. Use Year 1 as the base year