2021	2020	2019	2018	2017
Sales	$ 604,691	$ 397,823	$ 312,018	$ 222,870	$ 161,500
Cost of goods sold	304,896	200,462	159,359	112,785	80,750
Accounts receivable	29,388	23,153	21,311	12,993	11,079

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