Compute trend percents for the above accounts, using 2017 as the base year. For each of the three accounts, state whether the ituation as revealed by the trend percents appears to be favorable or unfavorable. \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ Trend Percent for Cost of Goods Sold: } & \\ \hline & Numerator: & I & Denominator: & & & \\ \hline & P & l & L & = & \multicolumn{2}{|l|}{ Trend percent } \\ \hline 2021: & & l & P & = & & % \\ \hline 2020: & & l & P & = & & % \\ \hline 2019: & & I & P & = & & % \\ \hline 2018: & & l & P & = & & % \\ \hline 2017: & & l & P & = & & % \\ \hline \multicolumn{7}{|c|}{ Is the trend percent for Cost of Goods Sold favorable or unfavorable? } \\ \hline \multicolumn{7}{|c|}{ Trend Percent for Accounts Receivable: } \\ \hline & Numerator: & I & Denominator: & & & \\ \hline & P & l & P & = & \multicolumn{2}{|l|}{ Trend percent } \\ \hline 2021: & P & l & 7 & = & & % \\ \hline 2020: & P & l & p & = & & % \\ \hline 2019: & & I & 1 & = & & % \\ \hline 2018: & & l & P & = & & % \\ \hline 2017: & P & I & 7 & = & & % \\ \hline \multicolumn{4}{|c|}{ Is the trend percent for Accounts Receivable favorable or unfavorable? } & & & \\ \hline \end{tabular}