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 $380,410 102,573 Prior Year. $239,775 106,151 94,347 Horizontal Analysis-Calculation of Percent Change Choose Numerator: Choose Denominator: Percent Change= Current Year Prior Year Dollar Change Percent Change Short-term investments $ 380,410 $ 239,775 % Accounts receivable 102,573 106,151 % Notes payable 0 94,347