2021 2020 2019 Sales Cost of goods sold Accounts receivable $ 628,424 322,996 30,353 $ 413,437 212,503 24,186 $ 340,277 176,691 23,241 2018 $238,791 122,833 14,017 2017 $ 174,300 88,893 11,957 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. 2021: 2020: 2019: 2018: 2017: Trend Percent for Net Sales: Numerator Denominator: Is the trend percent for Net Sales favorable or unfavorable? 2021: 2020: 2019: 2018: Trend Percent for Cost of Goods Sold: Numerator: Denominator: 1 Trend percent % % % % Trend percent