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Sales Cost of goods sold Accounts receivable 2021 2020 $ 475,307 $ 314,773 235,450 22,957 156,039 18,446 2019 $ 254,877 128,190 17,383 2018 $ 188,101

Sales Cost of goods sold Accounts receivable 2021 2020 $ 475,307 $ 314,773 235,450 22,957 156,039 18,446 2019 $ 254,877 128,190 17,383 2018 $ 188,101 94,119 10,985 2017 $ 137,300 67,277 9,419 Compute trend percents for the above accounts, using 2017 as the base year. For each of the three accounts whether the situation as revealed by the trend percents appears to be favorable or unfavorable. 2021: 2020: 2019: 2018: Trend Percent for Net Sales: Numerator: Denominator: 1 2017: Is the trend percent for Net Sales favorable or unfavorable? 2021: 2020: 2019: 2018: Trend Percent for Cost of Goods Sold: Numerator: Denominator: 1 2017: Is the trend percent for Cost of Goods Sold favorable or unfavorable? 2021: 2020: 2019: 2018: 2017: Numerator: Trend Percent for Accounts Receivable: Trend percent % % % % % Trend percent % % % % % Denominator: Trend percent % % % % % Is the trend percent for Accounts Receivable favorable or unfavorable

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