Question

	2017		2016		2015		2014		2013
Sales	$	699,332	$	466,221	$	368,554	$	252,434	$	189,800
Cost of goods sold		352,166		234,761		187,327		128,167		94,900
Accounts receivable		33,918		27,227		25,283		14,767		13,001

Compute trend percents for the above accounts, using 2013 as the base year.

Trend Percent for Net Sales: Choose Numerator: / Choose Denominator: / = Sales 2017: / = % 2016: / = % 2015: / = % 2014: / = % Trend Percent for Cost of Goods Sold: Choose Numerator: / Choose Denominator: / = Cost of goods sold 2017: / = % 2016: / = % 2015: / = % 2014: / = % Trend Percent for Accounts Receivables: Choose Numerator: / Choose Denominator: / = Accounts receivable 2017: / = % 2016: / = % 2015: / = % 2014: / = %

Answer 1

Trend Percent for Net Sales:
	Choose Numerator:	/	Choose Denominator:
	Analysis period Net Sales	/	Base Year Net Sales	=	Sales
2017	$699,332	/	$189,800	=	368%
2016	$466,221	/	$189,800	=	246%
2015	$368,554	/	$189,800	=	194%
2014	$252,434	/	$189,800	=	133%
Trend Percent for Cost of Goods Sold:
	Choose Numerator:	/	Choose Denominator:
	Analysis period Cost of Goods Sold	/	Base Year Cost of Goods Sold	=	Cost of goods sold
2017	$352,166	/	$94,900	=	371%
2016	$234,761	/	$94,900	=	247%
2015	$187,327	/	$94,900	=	197%
2014	$128,167	/	$94,900	=	135%
Trend Percent for Accounts Receivables:
	Choose Numerator:	/	Choose Denominator:
	Analysis period Accounts receivables	/	Base Year Accounts receivables	=	Accounts receivable
2017	$33,918	/	$13,001	=	261%
2016	$27,227	/	$13,001	=	209%
2015	$25,283	/	$13,001	=	194%
2014	$14,767	/	$13,001	=	114%