er 17 Need-to-Knows Help 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 2017 $374,634 97.364 2016 $234,000 101,000 88,000 Horizontal Analysis. Calculation of Percent Change Choose Numerator: Choose Denominator Percent change 2017 Dollar Change Percent Change Short-term investments Accounts receivable Notes payable 374,634 97,364 0 2016 234,000 101,000 88,000 UN %