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.) 20172016 Short-term investments Accounts receivable Notes payable $374,634 $234,000 97,364101,00e 0 88,080 Horizontal Analysis-Calculation of Percent Change Choose Numerator: Choose Denominator se year amount Percent change Current year minus base year 2017 2016 Dollar Change Percent Chan 374,634 $234,000 97.364 101.000 88,000 140,634 (3,636 (88,000 6001 % Accounts receivable Notes payable (10 %