Compute trend percents for the following accounts, using 2011 as the base year (round the percents to whole numbers). State whether the situation as revealed by the trends appears to be favorable or unfavorable for each account.

2015 2014 2013 2012 2011

sales................................... $282,880 $ 270,800 $282,600 $234,560 $150.000

cost of goods sold 128,200 122,080 115,280 106,440 67,000

Accounts receivablle 18,100 17,300 16,400 15,200 9,000