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Sales Cost of goods sold Accounts receivable 2021 $ 628,102 304,039 30, 463 2020 $ 413, 225 199, 998 24, 215 2019 $ 326, 660 159, 897 22,376 2018 $ 223, 740 108, 695 13, 044 2017 $ 169,500 81,360 11,594 Compute trend percents for the above accounts, using 2017 as the base year. For each of the three accounts, state w situation as revealed by the trend percents appears to be favorable or unfavorable. Answer is not complete. Numerator: Analysis period net sales $ = 2021: Trend Percent for Net Sales: Denominator: 1 Base year net sales 628,102 $ 413,225 1 $ 326,660 / $ 223,740 / $ Trend percent 207 207 % $ % 2020: 2019: $ 304,039 X 199,998 159,897 % = 108,695 X = 81,360 204 % 2018: $ $ 206 % 2017: $ 169,500 $ 208 % = x x $ 11 % Trend Percent for Cost of Goods Sold: Numerator: 1 Denominator: Base year net sales 1 Base year net sales 2021: $ 304,039 2020: $ 199,998 1 2019: $ 159,897 1 $ 2018: $ 108,695 1 $ 2017: $ 81,360 1 Is the trend percent for Cost of Goods Sold favorable or unfavorable? Trend percent 998 826 715 = 30,463 24,215 22,376 X = 13,044 11,594 x = % % = 833 % $ $ $ 702 % Unfavorable Trend Percent for Accounts Receivable: Numerator: 1 Denominator: Analysis period accounts receivable / Base year accounts receivable $ 30,463 1 $ 24,215 1 11 Trend percent 0 2021: = | h % 2020: 11 0 % Trend Percent for Accounts Receivable: Numerator: Denominator: Analysis period accounts receivable 1 Base year accounts receivable 2021: $ 30,463 1 2020: $ 24,215 1 2019: 22,376 1 2018: $ 13,044 1 2017: 11,594 1 Is the trend percent for Accounts Receivable favorable or unfavorable? Trend percent 0 0 % % $ 11 0 % = 0 % $ 11 0 %