5. The following is the data for Company XYZ. Compute the index-number trend percent (%) for the following accounts using Year 1 as the base year. State whether the situation as revealed by the trends appears to be favorable or unfavorable. Year 5 4 3 2 1 RM RM RM RM RM Sales 283,880 271,800 253,680 235,560 151,000 Cost of goods sold 129,200 123,080 116,280 107,440 68,000 Acct Receivable 19,100 18,300 17,400 16,200 10,000