The condensed statements of Independent Auto Inc. follow:

Independent Auto Inc.
Income Statement ($000)
For Years Ended December 31
	2020				2019				2018
Net sales	$	210,300			$	193,500			$	168,300
Cost of goods sold		125,509				119,775				106,503
Gross profit from sales	$	84,791			$	73,725			$	61,797
Selling expenses	$	29,722			$	26,740			$	22,271
Administrative expenses		19,041				27,065				13,939
Total operating expenses	$	48,763			$	53,805			$	36,210
Profit before taxes	$	36,028			$	19,920			$	25,587
Income taxes		6,888				6,272				5,338
Profit	$	29,140			$	13,648			$	20,249

Independent Auto Inc.
Balance Sheet ($000)
December 31
	2020				2019				2018
Assets
Current assets	$	35,486			$	28,097			$	37,004
Non-strategic investments		0				660				3,379
Plant and equipment, net		66,100				70,300				43,000
Total assets	$	101,586			$	99,057			$	83,383
Liabilities and Equity
Current liabilities	$	14,915			$	14,747			$	14,411
Common shares		59,800				59,800				45,100
Retained earnings		26,871				24,510				23,872
Total liabilities and equity	$	101,586			$	99,057			$	83,383

Required: 1. Calculate each years current ratio. (Round the final answers to 1 decimal place.)

2. Express the income statement data in common-size percentages. (Round your final percentage answers to 2 decimal places.)

3. Express the balance sheet data in trend percentages with 2018 as the base year. (Round your final percentage answers to 2 decimal places.)