### 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.
