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 $ $4,619,580$ $ $4,761,030$ $ $4,985,820$ $ $5,440,660$ $ $5,634,480$

Cash $ $93,354$ $ $98,267$ $ $94,118$ $ $83,572$ $ $78,705$

Accounts receivable, net $417,684417,293440,992505,422562,739$

Inventory $802,854865,360830,263892,199915,732$

Total current assets $ $1,313,892$ $ $1,380,920$ $ $1,365,373$ $ $1,481,193$ $ $1,557,176$

Current liabilities $ $302,657$ $ $342,061$ $ $340,505$ $ $331,652$ $ $398,365$

Required:

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