2015 Cash Accounts receivable, net Prepaid expenses Merchandise inventory Plant assets, net Total assets Accounts payable Long-term notes payable Share capital (100,000 issued) Retained earnings Total liabilities and equity XYZ Corporation Balance Sheel Vertical Trend Percentages (%) 2016 2014 2016 2015 2014 $16,000 $14,000 $12,000 26,000 24,000 21,000 704,000 566,000 479,000 409,000 385,000 321,000 206,000 182,000 147,000 $1,361,000 $1,171,000 $980,000 $440,000 $409,000 $359,000 338,000 299,000 245,000 3,000 3,000 3,000 580,000 460,000 373,000 $1,361,000 $1,171,000 $980,000 b) Assuming all other things are constant, indicate whether the vertical trend between sales and accounts receivable is favourable or unfavourable The vertical trend is (select one) (select one) (select one) favourable unfavourable