2021 Sales Cost of goods sold Accounts receivable $ 566,934 285,967 27,326 2020 $ 375,453 189,527 21,926 2019 $ 311,579 159,040 21,312 2018 $ 227,430 114,815 13,282 2017 $ 171,000 85,500 11,731 Compute trend percents for the above accounts, using 2017 as the base year. For each of the three 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: == Trend percent I I = % = % = % = % % 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 == % = % II % % 0/