Compute index-number trend percents 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 Year 4 Year 3 Year 2 Year 1 Sales $283,880 $271,800 $253,680 $235,560 $235,560 Cost of goods sold 129,200 123,080 116,280 107,440 68,000 Accounts receivable 19,100 18,300 17,400 16,200 10,000 1 1