Year 5	Year 4	Year 3	Year 2	Year 1
Sales	$2,250,000	2,160,000	2,070,000	1,980,000	1,800,000
Cash Accounts Receivable Inventory	30,000 570,000 750,000	40,000 510,000 720,000	48,000 405,000 690,000	65,000 345,000 660,000	50,000 300,000 600,000
Total Current Assets	1,350,000	1270000	1143000	1,070,000	950,000
Current Liabilities	640,000	580000	520000	440,000	400,000

1. Express all of the asset, liability, and sales data in trend percentages, showing percentages for each item use both vertical analysis as a percent of total sales and horizontal analysis to compare back to Year Use Year 1 as the base year and compute calculations to 1 decimal point when needed.

2. Based on the new data you have found, are there areas that they have seen improvement or might have potential concerns about?