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 Cash Accounts receivable, net Inventory Total current assets Current liabilities $4,536,370 4,809,380 $4,956,050$5,519,510 $5,781,070 $97,985 106,780 84,873 $ 85,984 79,057 572,263 806,595 879,635827,988 894,626915,260 $1,305,990 $1,407,088 1,361,072 $1,489,598 $1,566,580 401,410 420,673 448,211 508,988 312,308 346,153 341,859 324,344 399,499