2021 2020 Sales Cost of goods sold Accounts receivable $ 487,554 256,078 23,695 $ 320,759 168,495 18,668 2019 $ 259,724 138,306 17,843 2018 $186,852 98,263 10,950 2017 $ 135,400 70,408 9,275 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: Trend Percent for Net Sales: Numerator: Denominator: Is the trend percent for Net Sales favorable or unfavorable? 2021: 2020: Trend percent 0% 0% 0% 0% 0% Trend Percent for Cost of Goods Sold: Denominator: Numerator: Trend percent 0% 0% 0%