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 $378,398 Prior Year $237,313 100,704 104,650 0 91,913 Horizontal Analysis Calculation of Percent Change Choose Numerator: Percent Change Current Year minus Base Year: Choose Denominator Base Year Amount Short-term investments $ Accounts receivable Notes payable Current Year Prior Year Dollar Change Percent Change 378,398 $ 237,313 $ 141,085 100,704 104,650 (3,946) 0 91,913 (91,913) %/6 %