$20212020201920182017$

Sales $ $445,382$ $ $289,209$ $ $232,296$ $ $170,180$ $ $127,000$

Cost of goods sold $234,049152,189124,14490,19466,040$

Accounts receivable $21,46716,89015,8899,9218,725$

Compute trend percents for the above accounts, using $2017$ as the base year. For each of the three accounts, state whether the situation as revealed by the trend percents appears to be favorable or unfavorable.