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 $376,351 99,315 0 Prior Year $235,651 102,924 89,815 Horizontal Analysis - Calculation of Percent Change Choose Numerator: Choose Denominator: Percent Change = Current year minus base year Base year amount Current Year Prior Year Dollar Change Short-term investments $ 376,351 $ 235,651 Accounts receivable 99,315 102,924 Notes payable 89,815 Percent Change % % %