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 percent appears to be favorable or unfavorable.

	2021	2020	2019	2018	2017
Sales	$ 422,959	$ 274,649	$ 212,906	$ 154,280	$ 110,200
Cost of goods sold	213,930	138,975	109,803	78,540	55,100
Accounts receivable	20,429	16,012	14,584	9,025	7,538