Rotorua Products, Limited, of New Zealand markets agricultural products for the burgeoning Asian consumer market. The companys 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	$ 1,800,000	$ 1,980,000	$ 2,070,000	$ 2,160,000	$ 2,250,000
Cash	$ 50,000	$ 65,000	$ 48,000	$ 40,000	$ 30,000
Accounts receivable, net	300,000	345,000	405,000	510,000	570,000
Inventory	600,000	660,000	690,000	720,000	750,000
Total current assets	$ 950,000	$ 1,070,000	$ 1,143,000	$ 1,270,000	$ 1,350,000
Current liabilities	$ 400,000	$ 440,000	$ 520,000	$ 580,000	$ 640,000

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).)

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Sales Current assets: Cash Accounts receivable, net Inventory Total current assets Current liabilities Year 1 Year 2 Year 3 Year 4 Year 5 % % % % % % % % % di di di di do % % % % % % % do do do do % % % % % % % % % % % % do do do do do Sales Current assets: Cash Accounts receivable, net Inventory Total current assets Current liabilities Year 1 Year 2 Year 3 Year 4 Year 5 % % % % % % % % % di di di di do % % % % % % % do do do do % % % % % % % % % % % % do do do do do