i Sales Cost of goods sold Accounts receivable Numerator: 2021: 2020: 2019: 2021 $ 442,151 227,947 21,444 Numerator: Compute trend percents for the above accounts, using 2017 as the base year. For each of the three accounts, state whether the situation as revealed by the trend percents appears to be favorable or unfavorable. 2021: 2020: 2019: 2018: 2017: Is the trend percent for Net Sales favorable or unfavorable? Numerator: 1 1 1 1 1 2020 $ 292,815 151, 136 17,159 Trend Percent for Net Sales: 1 1 1 1 1 2019 $ 235, 193 123,048 16,087 Trend Percent for Cost of Goods Sold: Denominator: 2018: 2017: Is the trend percent for Cost of Goods Sold favorable or unfavorable? Denominator: 1 1 1 1 1 1 Trend Percent for Accounts Receivable: Denominator: 2018 $ 157,320 81,383 9,219 2021: 2020: 2019: 2018: 2017: Is the trend percent for Accounts Receivable favorable or unfavorable? 11 11 = |||||||| = = = || || = II = = |||| = = = = || || = Saved = 2017 $ 114,000 58,140 7,809 Trend percent Trend percent Trend percent % % % % % % % % % % % % % % %

Compute trend percents for the above accounts, using 2017 as the base year. For each of the three accounts, state whether the situation as revealed by the trend percents appears to be favorable or unfavorable