QUESTION 3- (25 pts) Income statement of ABC company is given below: 2019 2018 2017 Sales Revenue $9,000 $7,500 $6,000 COGS (-) 5,000 4,500 4,000 Gross Profit 4,000 3,000 2,000 Operating Expenses (-) 2,800 1,200 1,000 Net Profit 1,200 1,800 1,000 a) Show the index-trend percentages for three-year period taking 2017 as the base year. (Show supportive calculations) (10 pts) b) First comment on the trends of each item and write your conclusion whether overall trends are Favorable or Unfavorable. (15 pts, 150 words)