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 Current Year $379,006 101,137 e Prior Year $ 237,965 105, 3061 92,802 Horizontal Analysis Calculation of Percent Change Numeratur Percent Change Current year amount Denominator Base year minus current year Current Year Prior Year Dollar Change Percent Clunge Short-term investments Accounts receivable Notes payable $ 379,006 $ 237,965 58.6 % 101,137 105,306 (3.1) % 0 92,802 (100.0) %