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Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The company's current assets, current liabilities, and sales over the

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Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The company's 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 $1,800,000 $1,980,000 $2,070,000 $2,160,000 $2,250,000 Cash $ 50,000 $ 65,000 48,000 $ 40,000 $ 30,000 Accounts receivable, net 300,000 345,000 405,000 510,000 570,000 Inventory 600,000 660,000 690,000 720,000 750,000 Total current assets $ 950,000 $1,070,000 $1,143,000 $1,270,000 $1,350,000 Current liabilities $ 400,000 $ 440,000 $ 520,000 $ 580,000 $ 640,000 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 % % % % % % % % % % % % % % % % % % % %

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