QS 13-4 (Static) 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.) Short-term investments Accounts receivable Notes payable Percent change: Short-term investments Accounts receivable Notes payable - $ Current Year Prior Year $ 374,634 $ 234,000 97,364 0 101,000 88,000 Horizontal Analysis - Calculation of Percent Change Numerator: 1 1 Current Year Prior Year 374,634 $ 234,000 97,364 101,000 0 88,000 Denominator: Dollar Change Percent Change % % %

QS 13-4 (Static) 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.)