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

$

377,232

$

236,026

Accounts receivable

99,828

103,326

Notes payable

0

90,624

Horizontal Analysis - Calculation of Percent Change
	Choose Numerator:	/	Choose Denominator:
Percent Change =		/
	2017	2016	Dollar Change	Percent Change
Short-term investments	$377,232	$236,026			%
Accounts receivable	99,828	103,326			%
Notes payable	0	90,624			%