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.) Current Year Prior Year Short-term investments $378,252 $236,897 Accounts receivable 100,583 104,503 Notes payable 91,702 Horizontal Analysis - Calculation of Percent Change Choose Numerator: Choose Denominator: Percent Change Current Year minus Base Year Base Year Amount Current Year Prior Year Dollar Change Percent Change Short-term investments $ 378,252 $ 236,897 $ 141,355 59.7 % Accounts receivable 100,583 104,503 (3,920) Notes payable 0 91,702 (91,702) (100.0) %