Sales Cost of goods sold Accounts receivable 2021 2020 2019 2018 $ 401,622 207,377 19,358 $ 264,225 136,505 15,457 $ 217,469 114,009 14,831 $ 160,494 83,402 9,357 2017 $116,300 59,313 7,978 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: Numerator: Denominator: Analysis period net sales Base year net sales 2021: 2020: 2019: 2018: 2017: Is the trend percent for Net Sales favorable or unfavorable? Trend Percent for Cost of Goods Sold: 2021: Numerator: 1 Denominator: = Trend percent 0% 0 % 0% 0% 0% = Trend percent 0%