Compute trend percents for the following accounts using $2020$ as the base year. For each of the three accounts, state whether the situation as revealed by the trend percents appears to be favourable or unfavourable.

$20242023202220212020$

Sales $ $622,494$ $ $404,217$ $ $322,085$ $ $221,364$ $ $167,700$

Cost of goods sold $326,297211,943170,584116,95987,204$

Accounts receivable $30,12923,72822,06312,99411,437$