2021	2020	2019	2018	2017
Sales	$ 465,891	$ 304,504	$ 241,670	$ 175,760	$ 135,200
Cost of goods sold	240,154	156,897	126,702	90,788	68,952
Accounts receivable	22,596	17,783	16,579	10,264	9,234

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.

Trend Percent for Cost of Goods Sold