Compute the annual dollar changes and percent changes for each of the following accounts. (Decreases should be indicated with a minus sign. Round percent change to one decimal place.) Short-term investments Accounts receivable Notes payable Current Year $374,962 97,668 Prior Year $234,134 101,352 Horizontal Analysis. Calculation of Percent Change Choose Numerator: 1 Choose Denominator: Percent Change = Current Year Prior Year Dollar Change Short-term investments $ 374 962 $ 234 134 Accounts receivable 97 668 101,352 Notes payable 0 88,393 Percent Change 96 % 95