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. \begin{tabular}{|l|l|l|l|} \hline \multicolumn{2}{|c|}{ Trend Percent for Cost of Goods Sold: } \\ \hline 2024: \\ \hline 2023: Denominator: \end{tabular}