Trend Percentages. Rotorua Products, Ltd., of New Zealand markets agricultural products for the burgeoning Asian consumer market. The company’s current assets, current liabilities, and sales have been reported as follows over the last five years (Year 5 is the most recent year): Year 1 Year 2 Year 3 Year 4 Year 5 Sales $ 4,697,190 $ 4,861,190 $ 5,081,230 $ 5,505,480 $ 5,762,430 Cash $ 89,356 $ 107,337 $ 103,060 $ 88,437 $ 80,553 Accounts receivable, net 416,932 428,737 439,478 498,025 565,142 Inventory 809,738 881,750 817,526 899,462 911,334 Total current assets $ 1,316,026 $ 1,417,824 $ 1,360,064 $ 1,485,924 $ 1,557,029 Current liabilities $ 305,856 $ 330,399 $ 326,638 $ 330,271 $ 392,428