Selected information for Holden Company is given below.

a$)$ Calculate the percentage change for these items using $2017$ as the base year. Please make sure your final answer$($s$)$ are in

percentage form and are accurate to the nearest whole percent. $($For example: $12\%)$

Assuming all other things are constant, indicate whether the trend in accounts receivable is favorable or unfavorable compared to

he trend in sales.