2021	2020	2019	2018	2017
Sales	$ 526,780	$ 348,861	$ 288,315	$ 208,170	$ 154,200
Cost of goods sold	265,840	176,231	147,358	105,135	77,100
Accounts receivable	25,443	20,408	19,721	12,199	10,578

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.