Sales $ $547,059$ $ $364,706$ $ $297,719$ $ $206,034$ $ $149,300$

Cost of goods sold $281,400187,600154,987106,27776,143$

Accounts receivable $26,47821,37220,39412,07410,242$

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.

Trend Percent for Net Sales:

Trend Percent for cost of goods sold:

Trend Percent for Account Receivable: