Rotorua Products, Ltd., of New Zealand markets agriculturalproducts for the burgeoning Asian consumer market. The company’scurrent assets, current liabilities, and sales over the last fiveyears (Year 5 is the most recent year) are as follows:
| Year 1 | Year 2 | Year 3 | Year 4 | Year 5 |
| Sales | $ | 4,538,620 | | $ | 4,810,420 | | $ | 5,059,140 | | $ | 5,531,590 | | $ | 5,664,970 | |
| Cash | $ | 86,561 | | $ | 90,131 | | $ | 89,470 | | $ | 75,324 | | $ | 77,867 | |
| Accountsreceivable, net | | 404,243 | | | 422,030 | | | 432,018 | | | 511,505 | | | 573,091 | |
| Inventory | | 818,757 | | | 864,103 | | | 820,838 | | | 888,646 | | | 914,051 | |
| Total currentassets | $ | 1,309,561 | | $ | 1,376,264 | | $ | 1,342,326 | | $ | 1,475,475 | | $ | 1,565,009 | |
| Currentliabilities | $ | 304,490 | | $ | 339,212 | | $ | 328,086 | | $ | 318,458 | | $ | 391,038 | |
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Required:
1. Express all of theasset, liability, and sales data in trend percentages. Use Year 1as the base year. (Round your percentage answers to 1decimal place (i.e., 0.1234 should be entered as12.3).)
