Sales Coat of goods sold Accounts receivable 2021 $ 677,689 354,948 33,003 2020 $445,848 233,641 25,993 2019 $ 358,111 189,518 24,495 2018 $ 249,555 131,119 14,574 2017 $ 190,500 99,060 13,011 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. 2021: 2020: 2019: 2018: 2017: Trend Percent for Net Sales: Numerator: Denominator: Is the trend percent for Net Sales favorable or unfavorable? Trend percent % % % % %