2021	2020	2019	2018	2017
Sales	$ 469,167	$ 304,654	$ 238,944	$ 169,464	$ 122,800
Cost of goods sold	232,392	150,980	120,183	84,887	60,172
Accounts receivable	22,661	17,792	16,344	9,914	8,387

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.

Trend Percent for Net Sales:
	Numerator:	/	Denominator:
		/		=	Trend percent
2021:		/		=		%
2020:		/		=		%
2019:		/		=		%
2018:		/		=		%
2017:		/		=		%
Is the trend percent for Net Sales favorable or unfavorable?
Trend Percent for Cost of Goods Sold:
	Numerator:	/	Denominator:
		/		=	Trend percent
2021:		/		=		%
2020:		/		=		%
2019:		/		=		%
2018:		/		=		%
2017:		/		=		%
Is the trend percent for Cost of Goods Sold favorable or unfavorable?
Trend Percent for Accounts Receivable:
	Numerator:	/	Denominator:
		/		=	Trend percent
2021:		/		=		%
2020:		/		=		%
2019:		/		=		%
2018:		/		=		%
2017:		/		=		%
Is the trend percent for Accounts Receivable favorable or unfavorable?