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): Year 1 . Year 2 Sales Cash Accounts receivable Inventory $ 1,946,000 $ 2,351,000 Year 3 $ 1,530,000 Year 4 $ 2,608,000 $ 68,000 $ 322,000 42,000 315,000 $ 748,000 657,000 33,000 497,000 745,000 $ 54,000 543,000 $ Total current assets $ 1,138,000 $ 1,014,000 $ 1,275,000 692,000 $ 1,289,000 $ 1,698,000 Year 5 $ 1,813,000 25,000 701,000 972,000 Current liabilities $ 455,000 $ 400,000 $ 796,000 $ 789,000 $ 728,000 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).) Sales Current assets: Cash Accounts receivable Inventory Total current assets Current liabilities Year 1 Year 2 Year 3 Year 4 Year 5 % % % % %