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 $ $630,407$ $ $409,355$ $ $328,799$ $ $238,260$ $ $180,500$

Cost of goods sold $317,654206,428167,800120,13090,250$

Accounts receivable $30,44923,90622,55613,89112,310$