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Exercise 14-7 (Algo) Trend Percentages [LO14-1] Rotorua Products, Limited, 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 2 Year 3 Year 4 $5,494,530 Sales $ 5,052,680 Cash Year 1 $ 4,503,020 $ 89,725 407,177 810,393 $ 1,307,295 $ 316,561 $ 4,762,240 $ 91,776 423,277 865,547 Accounts receivable, net Year 5 $5,787,090 $ 78,403 573,344 907,922 $ 91,948 436,043 826,330 $ 88,556 506,828 889,148 $1,484,532 Inventory Total current assets $ 1,559,669 $ 1,380,600 $ 344,037 $ 1,354,321 $326,858 Current liabilities $ 322,825 $ 405,117 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).) Year 1 Year 2 Year 3 Year 4 Year 5 Sales % Current assets Accounts receivable, net Inventory Total current assets Current liabilities % % % % % % % % % % % % % % % % % % % % % % % % % % % %