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|} \hline \multicolumn{2}{|c|}{ Trend Per } \\ \hline Numerator: \\ \hline 2024: \\ \hline 2023: \\ \hline 2022: \\ \hline 2021: \\ \hline 2020: \\ \hline \end{tabular} Is the trend percent for Cost of Goods Sold favourable or unfavourable? Irend Percent for Accounts Receivable: \begin{tabular}{|l|l|l||l|l|} \hline \multicolumn{1}{|c|}{ Numerator: } & \multicolumn{2}{|c|}{ Denominator: } \\ \hline 2024: & 1 & = & \multicolumn{2}{|c|}{ Trend percent } \\ \hline 2023: & 1 & = & \\ \hline 2022: & 1 & = & % \\ \hline 2021: & 1 & = & % \\ \hline 2020: & 1 & = & % \\ \hline Is the trend percent for Accounts Receivable favourable or unfavourable? & = & % \\ \hline \end{tabular}