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	$	4,573,740		$	4,866,810		$	5,126,850		$	5,519,020		$	5,818,410
Cash	$	99,655		$	104,290		$	102,076		$	88,472		$	72,251
Accounts receivable, net		410,757			417,060			432,978			499,298			564,769
Inventory		808,240			882,731			820,690			881,062			905,373
Total current assets	$	1,318,652		$	1,404,081		$	1,355,744		$	1,468,832		$	1,542,393
Current liabilities	$	305,101		$	345,760		$	328,905		$	322,798		$	402,496

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 % % % % % % % % % % % % % % %