Sales Cost of goods sold Accounts receivable - Numerator: 2021 $ 606,137 311,680 29,398 Numerator: 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. 1 1 Trend Percent for Net Sales: 1 1 2021: 2020: 2019: 2018: 2017: Is the trend percent for Net Sales favorable or unfavorable? 2020 $ 396,168 203,646 23,136 1 1 1 1 1 1 2019 $ 326,064 169,543 22,238 Trend Percent for Cost of Goods Sold: 1 1 Denominator: 2021: 2020: 2019: 2018: 2017: Is the trend percent for Cost of Goods Sold favorable or unfavorable? Denominator: 2018 $ 218,835 112,656 12,802 |||||| 2017 $ 162,100 82,671 11,088 = Trend percent Trend percent % % % % % % % % % %

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