# Sales Cost of goods sold Accounts receivable 2015 2014 2013 2012 2011 \$ 772,505 \$ 508,227 \$ 400,179 \$ 271,308 \$ 196,600 396,478 26

Sales Cost of goods sold Accounts receivable 2015 2014 2013 2012 2011 \$ 772,505 \$ 508,227 \$ 400,179 \$ 271,308 \$ 196,600 396,478 260,946 207,341 139,917 100,266 37,466 29,731 27,332 15,817 13,428 Compute trend percents for the above accounts, using 2011 as the base year. Trend Percent for Net Sales: Choose Numerator: I Choose Denominator: Sales 2015: 2014: 2013: 2012: Trend Percent for cost of Goods Sold: Choose Numerator I choose Denominator: I = Cost of goods sold 2015 : 2014; 2013 : 2012: Trend Percent for Accounts Receivables: Choose Numerator “Choose Denominator: 1 = Accounts receivable 2015: 2014; 2013: 2012:

 Trend Percent for Net Sales: Choose Numerator            / Choose Dnominator sales each year base year 2011              = Sales 2015 772,505                                  / 196,600 392.93% 2014 508,227 196,600 258.51% 2013 400,179 196,600 203.55% 2012 271,308 196,600 138.00% Trend percent for cost of goods sold Choose Numerator            / Choose Dnominator cost of goods sold each yr/ cost of goods sold -base year 2011 2015 396,478 100,266 395.43% 2014 260,946 100,266 260.25% 2013 207,341 100,266 206.79% 2012 139,917 100,266 139.55% Trend percent for Accounts receivable Choose Numerator            / Choose Dnominator cost of goods sold each yr/ cost of goods sold -base year 2011 2015 37,466 13,428 279.01% 2014 29,731 13,428 221.41% 2013 27,332 13,428 203.54% 2012 15,817 13,428 117.79%
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