Compute the annual dollar changes and percent changes for each of the following accounts. Note: Decreases should be indicated with a minus sign. Round percent change to one decimal place. Short-term investments Accounts receivable Notes payable Percent change = Short-term investments Accounts receivable Notes payable $ Current Year $ 374,634 97,364 0 Prior Year $ 234,000 101,000 88,000 Horizontal Analysis - Calculation of Percent Change Numerator: 1 J Current Year 374,634 97,364 0 Prior Year $ 234,000 101,000 88,000 Denominator: Dollar Change Percent Change %

Compute the annual dollar changes and percent changes for each of the following accounts. Note: Decreases should be indicated with a minus sign. Round percent change to one decimal place