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.)

	2017				2016
Short-term investments		$	379,115			$	238,413
Accounts receivable			101,380				105,474
Notes payable			0				93,207

Horizontal Analysis - Calculation of Percent Change
	Choose Numerator:	/	Choose Denominator:
Percent Change =		/
	2017	2016	Dollar Change	Percent Change
Short-term investments	$379,115	$238,413			%
Accounts receivable	101,380	105,474			%
Notes payable	0	93,207			%