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 $ 380,410 102,573 0 Prior Year $ 239,775 106,151 94,347 Horizontal Analysis - Calculation of Percent Change Numerator: I Denominator: Percent Change = Current Year Prior Year Dollar Change Short-term investments Accounts receivable $ 380,410 $ 239,775 102,573 106,151 Notes payable 0 94,347 Percent Change % % %