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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 $ 375 , 911 $ 235 , 231 Accounts receivable 99 , 129 102 , 691 Notes payable 89 , 640 Horizontal Analysis - Calculation of Percent Change Numerator: Denominator: Percent Change = Current year minus base year 1 : Base year amount Current Year Prior Year Dollar Change Percent Change Short-term investments $ 375,911 $ 235,231 % Accounts receivable 99, 129 102,691 Notes payable 0 89,640 %