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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 Percent Change= Short-term investments Accounts receivable Notes payable $ Current Year Prior Year $ 378,252 100,583 0 $ 236,897 104,503 91,702 Horizontal Analysis - Calculation of Percent Change Numerator: Current Year 378,252 $ 100,583 0 Prior Year 236,897 104,503 91,702 Denominator: Dollar Change Percent Change % % %