Rotorua Products sells agricultural products in the burgeoning Asian 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 $ $4,545,900$ $ $4,922,960$ $ $5,072,880$ $ $5,423,120$ $ $5,740,440$

Cash $ $96,376$ $ $89,319$ $ $103,508$ $ $82,994$ $ $72,122$

Accounts receivable, net $408,185416,563451,084515,823579,682$

Inventory $800,549878,126830,974896,878915,504$

Total current assets $ $1,305,110$ $ $1,384,008$ $ $1,385,566$ $ $1,495,695$ $ $1,567,308$

Current liabilities $ $318,883$ $ $336,180$ $ $328,087$ $ $337,601$ $ $395,343$

Required:

$1.$ Express all of the asset, liability, and sales data in trend percentages. Use Year $1$ as the base year.