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Sales Cost of goods sold Accounts receivable 2021 $ 407,346 210,196 19,756 2020 $ 271,564 140,198 15,832 2019 $ 211,334 111,180 14,519 2018 $ 148,827

Sales Cost of goods sold Accounts receivable 2021 $ 407,346 210,196 19,756 2020 $ 271,564 140,198 15,832 2019 $ 211,334 111,180 14,519 2018 $ 148,827 77,852 8,706 2017 $ 111,900 57,069 7,632 Compute trend percents for the above accounts, using 2017 as the base year. For each of the three accounts, state whe 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: 1 Is the trend percent for Net Sales favorable or unfavorable? Trend percent % % % % % Trend Percent for Cost of Goods Sold: Numerator: Denominator: Trend percent 2021: 2020: % % 2019: % 2018: 2017: 1 % % 2021: 2020: 2019: Numerator: Trend Percent for Cost of Goods Sold: Denominator: 2018: 2017: Is the trend percent for Cost of Goods Sold favorable or unfavorable? Trend Percent for Accounts Receivable: 2021: 2020: 2019: 2018: Numerator: + = Trend percent % % % % % Denominator: Trend percent 2017: Is the trend percent for Accounts Receivable favorable or unfavorable? % de de % % % ge %

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