\begin{tabular}{|l|r|r|r|r|r|}
\hline
& \textbf{2021} & \textbf{2020} & \textbf{2019} & \textbf{2018} & \textbf{2017} \\
\hline
\textbf{Cost of Goods Sold} & \[tex]$282,880 & \$[/tex]270,800 & \[tex]$252,600 & \$[/tex]234,560 & \$150,000 \\
\hline
\textbf{Accounts Receivable} & 128,200 & 122,080 & 115,280 & 106,440 & 67,000 \\
\hline
& 18,100 & 17,300 & 16,400 & 15,200 & 9,000 \\
\hline
\end{tabular}

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.

### Calculation of Trend Percents

#### Base Year: 2017

### Data Provided:

- Sales (Cost of Goods Sold)
- 2017: \[tex]$150,000 - 2018: \$[/tex]234,560
- 2019: \[tex]$252,600 - 2020: \$[/tex]270,800
- 2021: \[tex]$282,880 - Accounts Receivable - 2017: \$[/tex]67,000
- 2018: \[tex]$106,440 - 2019: \$[/tex]115,280
- 2020: \[tex]$122,080 - 2021: \$[/tex]128,200

- Other Account
- 2017: \[tex]$9,000 - 2018: \$[/tex]15,200
- 2019: \[tex]$16,400 - 2020: \$[/tex]17,300
- 2021: \[tex]$18,100 ### Calculations: #### Sales (Cost of Goods Sold): 1. 2018 Trend Percent: \[ \left(\frac{\$[/tex]234,560}{\[tex]$150,000}\right) \times 100 = 156.37\% \] 2. 2019 Trend Percent: \[ \left(\frac{\$[/tex]252,600}{\[tex]$150,000}\right) \times 100 = 168.40\% \] 3. 2020 Trend Percent: \[ \left(\frac{\$[/tex]270,800}{\[tex]$150,000}\right) \times 100 = 180.53\% \] 4. 2021 Trend Percent: \[ \left(\frac{\$[/tex]282,880}{\[tex]$150,000}\right) \times 100 = 188.59\% \] #### Accounts Receivable: 1. 2018 Trend Percent: \[ \left(\frac{\$[/tex]106,440}{\[tex]$67,000}\right) \times 100 = 158.87\% \] 2. 2019 Trend Percent: \[ \left(\frac{\$[/tex]115,280}{\[tex]$67,000}\right) \times 100 = 172.06\% \] 3. 2020 Trend Percent: \[ \left(\frac{\$[/tex]122,080}{\[tex]$67,000}\right) \times 100 = 182.21\% \] 4. 2021 Trend Percent: \[ \left(\frac{\$[/tex]128,200}{\[tex]$67,000}\right) \times 100 = 191.34\% \] #### Other Account: 1. 2018 Trend Percent: \[ \left(\frac{\$[/tex]15,200}{\[tex]$9,000}\right) \times 100 = 168.89\% \] 2. 2019 Trend Percent: \[ \left(\frac{\$[/tex]16,400}{\[tex]$9,000}\right) \times 100 = 182.22\% \] 3. 2020 Trend Percent: \[ \left(\frac{\$[/tex]17,300}{\[tex]$9,000}\right) \times 100 = 192.22\% \] 4. 2021 Trend Percent: \[ \left(\frac{\$[/tex]18,100}{\$9,000}\right) \times 100 = 201.11\%
\]

### Summary and Analysis:

#### Sales (Cost of Goods Sold):
- Trend Percents: [tex]\[100.0\%, 156.37\%, 168.40\%, 180.53\%, 188.59\%\][/tex]
- Analysis: The trend shows a consistent increase in sales over the years, making it a favorable situation.

#### Accounts Receivable:
- Trend Percents: [tex]\[100.0\%, 158.87\%, 172.06\%, 182.21\%, 191.34\%\][/tex]
- Analysis: The trend indicates an increasing balance in accounts receivable. Higher accounts receivable means more money is tied up, which might be considered unfavorable if not managed properly.

#### Other Account:
- Trend Percents: [tex]\[100.0\%, 168.89\%, 182.22\%, 192.22\%, 201.11\%\][/tex]
- Analysis: The consistently increasing trend in the other account could signal issues in management, making it an unfavorable situation.

### Conclusion:
The sales trend is favorable, whereas the trends for accounts receivable and other accounts are unfavorable due to their continuous increase, potentially indicating inefficiencies or other financial issues.