Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The company's current assets, current liabilities, and sales have been reported as follows over the last five years (Year 5 is the most recent year): Sales Year 1 $4,591,630 Year 2 $4,825,260 Year 3 $5,087,960 Year 4 $5,496,390 Year 5 $5,712,910 $ $ $ $ Cash Accounts receivable, net Inventory 97,812 415,750 805,401 $ 103,603 432,149 876,361 91,511 443,389 831,352 77,737 4 98,309 8 97,185 81,747 573,559 913,830 Total current assets $1,318,963 $1,412,113 $1,366,252 $1,473,231 $1,569,136 Current liabilities $ 311,149 $ 331,474 $ 343,668 $ 321,278 $ 392,719 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