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QS 13-4 (Algo) Horizontal analysis LO P1 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.) Current Year Prior Year Short-term investments $ 380,168 $ 239,377 Accounts receivable 102,276 105,983 Notes payable 93,973 Horizontal Analysis - Calculation of Percent Change Numerator: Denominator: Porcent Change Current year minus bose year Base year amount Current Year Prior Year Dollar Change Percent Change Short-term investments $ 380.168 $ 239,377 Accounts receivable 102,276 105,003 Notes payable 0 93,973