Refer the following table.

Tias Trampolines Inc.
Comparative Balance Sheet Information
November 30
(millions of $)
	2020		2019		2018
Cash	$	218	$	606	$	631
Accounts receivable (net)		293		330		149
Plant and equipment (net)		1,459		1,660		1,956
Accounts payable		73		149		328
Long-term notes payable		978		1,298		1,458
Preferred shares		178		178		178
Common shares		658		658		658
Retained earnings		83		313		114

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	$	4,280		$	6,600		$	6,920
Cost of goods sold		2,834			4,458			4,682
Gross profit	$	1,446		$	2,142		$	2,238
Operating expenses:
Depreciation expense	$	332		$	332		$	332
Other expenses		428			1,284			1,480
Total operating expenses		760			1,616			1,812
Profit from operations	$	686		$	526		$	426
Interest expense		94			113			123
Income tax expense		183			135			100
Profit	$	409		$	278		$	203

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.)