Refer the following table.

Tias Trampolines Inc.
Comparative Balance Sheet Information
November 30
(millions of $)
	2020		2019		2018
Cash	$	220	$	608	$	633
Accounts receivable (net)		295		332		151
Plant and equipment (net)		1,461		1,680		1,976
Accounts payable		75		151		344
Long-term notes payable		980		1,300		1,460
Preferred shares		180		180		180
Common shares		660		660		660
Retained earnings		81		329		116

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	$	4,320		$	6,640		$	6,960
Cost of goods sold		2,844			4,468			4,692
Gross profit	$	1,476		$	2,172		$	2,268
Operating expenses:
Depreciation expense	$	336		$	336		$	336
Other expenses		432			1,288			1,484
Total operating expenses		768			1,624			1,820
Profit from operations	$	708		$	548		$	448
Interest expense		98			117			127
Income tax expense		187			139			104
Profit	$	423		$	292		$	217

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.)