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		$	380,410			$	239,775
Accounts receivable			102,573				106,151
Notes payable			0				94,347

Horizontal Analysis - Calculation of Percent Change
	Choose Numerator:	/	Choose Denominator:
Percent Change =		/
	2017	2016	Dollar Change	Percent Change
Short-term investments	$380,410	$239,775			%
Accounts receivable	102,573	106,151			%
Notes payable	0	94,347			%