QS 13-3 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.) ook 2017 2016 Short-term nt $376,351 $235,651 investments Accounts receivable nt 99,315 102,924 89,815 ences Notes payable Horizontal Analysis-Calculation of Percent Change Choose Numerator Choose Denominator Percent Change-Current Year minus Base Year Base Year Amount 2017 2016 Dollar Change Percent Change $ 376.351 Short-term investments % 140,700 235.651 Accounts receivable Notes payable 99,315 102,924 (3,609) (89 815) 89,815 C