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Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The companys current assets, current liabilities, and sales have been

Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The companys 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 Year 3 Year 4 Year 5
Sales $ 4,669,260 $ 4,813,710 $ 5,112,510 $ 5,547,330 $ 5,731,800
Cash $ 85,333 $ 96,375 $ 91,193 $ 90,280 $ 83,335
Accounts receivable, net 418,300 431,665 441,228 500,278 563,395
Inventory 809,175 865,327 818,027 883,169 904,426
Total current assets $ 1,312,808 $ 1,393,367 $ 1,350,448 $ 1,473,727 $ 1,551,156
Current liabilities $ 304,612 $ 333,130 $ 338,613 $ 319,431 $ 394,663

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).)

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