Sales Cost of goods sold Accounts receivable 2021 $ 517,695 261,348 25,160 2020 $ 345,130 174,265 20,190 2019 $ 278,331 142,216 19,094 2018 $ 200,238 101,619 11,734 2017 $ 145,100 72,550 9,968 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 % % + % % 2021: 2020: 2019: 2018: Numerator: Trend Percent for Cost of Goods Sold: ' Denominator: 2017: Is the trend percent for Cost of Goods Sold favorable or unfavorable? Trend Percent for Accounts Receivable: 2021: 2020: 2019: 2018: 2017: Numerator: 1 1 1 Denominator: Is the trend percent for Accounts Receivable favorable or unfavorable? = Trend percent " % % % % % = = Trend percent % %