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. Sales Cost of goods sold Accounts receivable Numerator: 2024 $ 558,229 281,515 27,018 2023 $367,256 185,328 21,448 1 1 J 1 Trend Percent for Net Sales: 2022 $ 303,517 155,209 20,700 2024: 2023: 2022: 2021: 2020: Is the trend percent for Net Sales favourable or unfavourable? Denominator: 2021 $ 216,798 110,049 12,661 W PRE H = = 2020 $ 157,100 78,550 10,746 Trend percent % % % % % 4

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}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|c|}{ Trend Percent for Cost of Goods Sold: } \\ \hline & Numerator: & 1 & Denominator: & & & \\ \hline & & 1 & & = & Trend percent & \\ \hline 2024: & & 1 & & = & & % \\ \hline 2023: & & 1 & & = & & % \\ \hline 2022: & & 1 & & = & & % \\ \hline 2021: & & 1 & 7 & = & & % \\ \hline 2020: & & 1 & C & = & & % \\ \hline Is the t & for Cost of Go & ura: & te or unfavourable? & & & \\ \hline \end{tabular}