Sales Cost of goods sold Accounts receivable 2021 $ 282,880 128,200 18,100 2020 $ 270,800 122,080 17,300 2019 $ 252,600 115,280 16,400 2018 $ 234,560 106,440 15,200 2017 $ 150,000 67,000 9,000 Compute trend percents for the above accounts, using 2017 as the base year. Numerator: Trend Percent for Net Sales: I Denominator: I I I = = 11 2021: 2020: 2019: 2018: 2017: Trend percent 0 % 0 % 0 % 0 % I = = I = 0 % Numerator: Trend percent 2021: 2020: 2019: 2018: 2017: Trend Percent for Cost of Goods Sold: I Denominator: 1 I 1 I I I = = = = = = 0 % % 0 % 0 % 0 % Numerator: 2021: 2020: 2019: 2018: 2017: Trend Percent for Accounts Receivables: I Denominator: I I I 1 I = = = = Trend percent 0 % 0 % % 0 % 0 % / =