$20212020201920182017$

Sales $ $510,215$ $ $340,143$ $ $282,276$ $ $193,340$ $ $138,100$

Cost of goods sold $262,660175,223147,11199,95370,431$

Accounts receivable $24,69419,89819,39211,3499,446$

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.