2021 Sales Cost of goods sold Accounts receivable $ 499,234 247,025 24,213 2020 $ 326,297 161,486 18,990 2019 $ 268,557 134,643 18,342 2018 $ 188,461 94,046 10,987 2017 $ 141,700 69,433 9,721 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: 2018: 2017: Trend Percent for Cost of Goods Sold: Numerator: Denominator: Is the trend percent for Cost of Goods Sold favorable or unfavorable? 2021: 2020: 2019: 2018: 2017: Trend Percent for Accounts Receivable: Numerator: Denominator: Is the trend percent for Accounts Receivable favorable or unfavorable? Trend percent % % % % % Trend percent = % % % % % Trend percent % % = % = % %