Using 2012 as the base year, prepare a trend anslysis for the data that follow, and tell whether the results suggest a favorable or unfavorable trend.(round to one decimal place.
2014. 2013. 2012
Net sales $316,000 $272,000 $224,000
Accounts receivable(net)
2014. 2013 2012
86,000 64,000 42,000