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 $ $588,331$ $ $384,530$ $ $312,626$ $ $220,159$ $ $160,700$

Cost of goods sold $296,666193,815159,663112,08080,350$

Accounts receivable $28,53422,57221,38412,83510,976$