2021 2020 2019) Sales Cost of goods sold Accounts receivable. $ 654,043 323,081 31,786 $ 433,141 213,839 25,339 $ 357,968 178,654 24,485 2018 $ 253,878 125,400 14,852 2017 $ 193,800 94,962 13,275 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: Numerator: Trend Percent for Net Sales: Denominator: Is the trend percent for Net Sales favorable or unfavorable? 2021: 2020: 2019: " Trend percent Trend Percent for Cost of Goods Sold: Numerator: Denominator: Trend percent 1 % % % % 1