Starkey Company’s sales, current assets, and current liabilities (all in thousands of dollars) have been

Starkey Company’s sales, current assets, and current liabilities (all in thousands of dollars) have been reported as follows over the last five years (Year 5 is the most recent year):

	Year 5			Year 4			Year 3			Year 2			Year 1
Sales	$	5,625		$	5,400		$	4,950		$	4,725		$	4,500
Current assets:
Cash	$	64		$	72		$	84		$	88		$	80
Accounts receivable		560			496			432			416			400
Inventory		896			880			816			864			800
Total current assets	$	1,520		$	1,448		$	1,332		$	1,368		$	1,280
Current liabilities	$	390		$	318		$	324		$	330		$	300

Required:
1.	Express all of the asset, liability, and sales data in trend percentages. Use Year 1 as the base year. (Round your answers to 1 decimal place. Omit the "%" sign in your response.)

	Year 5	Year 4	Year 3	Year 2	Year 1
Sales	125.0  %	120.0  %	110.0  %	105.0  %	100.0  %
Current assets:
Cash	80.0	90.0	105.0	110.0	100.0
Accounts receivable	140.0	124.0	108.0	104.0	100.0
Inventory	112.0	110.0	102.0	108.0	100.0
Total current assets	118.8	113.1	104.1	106.9	100.0
Current liabilities	130.0	106.0	108.0	110.0	100.0