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 Prior Year $ 238,900 105,802 93,770 $ 379,978 102,001 Horizontal Analysis -Calculation of Percent Change Numerator: Denominator: Percent Change Prior Year 238,900 Current Year Dollar Change Percent Change Short-term investments Accounts receivable Notes payable 379,978 $ 102,001 105,802 93,770 tes