2021	2020	2019	2018	2017
Sales	$ 703,787	$ 463,018	$ 370,414	$ 256,342	$ 191,300
Cost of goods sold	361,331	237,839	192,311	132,684	97,563
Accounts receivable	33,993	27,133	25,299	14,996	13,066

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.