Refer the following table.

Tias Trampolines Inc.
Comparative Balance Sheet Information
November 30
(millions of $)
	2020		2019		2018
Cash	$	206	$	594	$	619
Accounts receivable (net)		281		318		137
Plant and equipment (net)		1,447		1,540		1,836
Accounts payable		61		137		232
Long-term notes payable		966		1,286		1,446
Preferred shares		166		166		166
Common shares		646		646		646
Retained earnings		95		217		102

The preferred shares are $0.50, non-cumulative 80 million preferred and 320 million common shares were issued and outstanding during each year.

Tias Trampolines Inc.
Income Statement
For Year Ended November 30
(millions of $)
	2020			2019			2018
Net sales	$	4,040		$	6,360		$	6,680
Cost of goods sold		2,774			4,398			4,622
Gross profit	$	1,266		$	1,962		$	2,058
Operating expenses:
Depreciation expense	$	308		$	308		$	308
Other expenses		404			1,260			1,456
Total operating expenses		712			1,568			1,764
Profit from operations	$	554		$	394		$	294
Interest expense		70			89			99
Income tax expense		159			111			76
Profit	$	325		$	194		$	119

Required: Calculate Tias Trampolines Inc.'s profitability ratios for 2020. Also identify whether each of Tias Trampolines Inc's profitability ratios compares favourably or unfavourably to the industry average. (Round the final answer to 2 decimal places. Input all positive values.)

Analysis Component: Calculate the sales, accounts receivable, cost of goods sold, and accounts payable for the three years 2020, 2019, and 2018 using 2018 as the base year. (Round the final answer to 2 decimal places. Indicate if variance trend is favorable/unfavorable. Input all positive values.)