Compute trend percents for the following accounts using $2020$ as the base year. For each of the three accounts, state whether the situation as revealed by the trend percents appears to be favourable or unfavourable.

$20242023202220212020$

Sales $ $524,326$ $ $344,951$ $ $271,615$ $ $193,320$ $ $143,200$

Cost of goods sold $254,176167,326133,62594,59468,736$

Accounts receivable $25,27320,11118,57811,3489,809$