Question

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