2021	2020	2019	2018	2017
Sales	$ 526,531	$ 346,402	$ 286,283	$ 199,500	$ 142,500
Cost of goods sold	265,666	174,851	146,542	101,350	71,250
Accounts receivable	25,431	20,299	19,525	11,711	9,747

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 net sales

trend percent for cost of goods sold