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 Current Year $ 380,834 103,020 Prior Year $ 240,061 106,337 94,802 Horizontal Analysis Calculation of Percent Change Numerator: Denominator: Percent Change Current Year Prior Year Dollar Change Percent Change Short-term investments Accounts receivable $ 380,834 $ 240,061 % 103,020 106,337 % Notes payable 0 94,802 %