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 Current Year $ 377,668 Accounts receivable Notes payable 100,292 0 Prior Year $ 236,390 103,706 90,976 Horizontal Analysis - Calculation of Percent Change Numerator: Percent Change Current year minus base year Denominator: Base year amount Current Year Prior Year Dollar Change Percent Change Short-term investments $ Accounts receivable 377,668 $ 236,390 $ 141,278 % 100,292 103,706 Notes payable 0 90,976 (3,414) (90,976) % (100.0) %