Use the following information for Owens Corporation to determine (1) the 2019 and 2020 common-size percents for cost of goods sold using net sales as the base and (2) the 2019 and 2020 trend percents for net sales using 2019 as the base year.

($ thousands). 2020 2019

Net sales $ 101,400 $ 58,100

Cost of goods sold 55,300 30,700

Compute the annual dollar changes and percent changes for each of the following accounts.

2020 2019

Short term investments $ 110,000 $80,000

Accounts receivable 22,000 25,000

Notes payable 30,000-