Compute index-number trend percents for the following accounts, using

Compute index-number trend percents for the following accounts, using Year 1 as the base year. State whether the situation as revealed by the trends appears to be favorable or unfavorable

 

  Year-5 Year-4 Year-3 Year-2 Year-1
Sales $283,880 $271,800 $253,680 $235,560 $151,000
Cost of Goods Sold      129,200      123,080      116,280      107,440      68,000
Accounts Receivable         19,100         18,300         17,400         16,200      10,000

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