OS 17-3 Horizontal analysis LO P1 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 $379,514 2016 $238,714 Short-term investments Accounts receivable Notes payable 101,593 0 105,599 93,381 Horizontal Analysis - Calculation of Percent Change Choose Numerator: Choose Denominator: Percent Change = 2017 2016 Dollar Change Short-term Investments Accounts receivable 101,593 105,599 Notes payable 093.381 Percent Change 379,514 238.714