Sales	$ 524,998	$ 340,908	$ 273,822	$ 192,156	$ 143,400
Cost of goods sold	264,999	172,154	140,411	97,628	71,700
Accounts receivable	25,410	19,875	18,757	11,203	9,852

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.