Sales Cost of goods sold Accounts receivable 2021 $ 677,594 348,023 32,863 2020 $ 451,729 231,982 26,336 2019 $ 376,441 195,235 25,711 2018 2017 $ 256,956 $ 193,200 132,448 15,083 98,532 13,234 Compute trend percents for the above accounts, using 2017 as the base year. For each of the three accounts, situation as revealed by the trend percents appears to be favorable or unfavorable. 2021: 2020: 2019: 2018: Trend Percent for Net Sales: Numerator: Denominator: = Trend percent % 1 % 10 % 2017: Is the trend percent for Net Sales favorable or unfavorable? 2021: 2020: 2019: 2018: 2017: Trend Percent for Cost of Goods Sold: Numerator: Denominator: Is the trend percent for Cost of Goods Sold favorable or unfavorable? = % 10 % = Trend percent = % = = = % % do do do %