Selected information for Vision Consulting is given below. 2016 2015 2014 2013 2012 Sales $328,320 $316,800 $308,160 $302,400 $288,000 Accounts receivable 21,060 20,340 19,980 19,260 18,000 a) Calculate the horizontal trend percentage for these items using 2012 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%) 2016 2015 2014 2013 2012 Sales Accounts receivable b) Assuming all other things are constant, indicate whether the horizontal trend in accounts receivable is favourable or unfavourable compared to the horizontal trend in sales. The horizontal trend is (select one)