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	$	4,509,210		$	4,902,100		$	4,979,250		$	5,457,960		$	5,801,230
Cash	$	92,620		$	92,634		$	94,024		$	72,295		$	72,696
Accounts receivable, net		400,363			425,222			449,526			498,920			563,527
Inventory		817,045			880,436			816,845			890,656			906,316
Total current assets	$	1,310,028		$	1,398,292		$	1,360,395		$	1,461,871		$	1,542,539
Current liabilities	$	309,109		$	332,592		$	341,029		$	324,140		$	396,160

Required:

1. Express all of the asset, liability, and sales data in trendpercentages. Use Year 1 as the base year. (Round yourpercentage answers to 1 decimal place (i.e., 0.1234 should beentered as 12.3).)Rotorua Products, Ltd., of New Zealandmarkets agricultural products for the burgeoning Asian consumermarket. The company’s current assets, current liabilities, andsales over the last five years (Year 5 is the most recent year) areas follows:

	Year 1			Year 2			Year 3			Year 4			Year 5
Sales	$	4,509,210		$	4,902,100		$	4,979,250		$	5,457,960		$	5,801,230
Cash	$	92,620		$	92,634		$	94,024		$	72,295		$	72,696
Accounts receivable, net		400,363			425,222			449,526			498,920			563,527
Inventory		817,045			880,436			816,845			890,656			906,316
Total current assets	$	1,310,028		$	1,398,292		$	1,360,395		$	1,461,871		$	1,542,539
Current liabilities	$	309,109		$	332,592		$	341,029		$	324,140		$	396,160

Required:

1. Express all of the asset, liability, and sales data in trendpercentages. Use Year 1 as the base year. (Round yourpercentage answers to 1 decimal place (i.e., 0.1234 should beentered as 12.3).)