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.) Short-term investments Accounts receivable Notes payable Current Year Prior Year $380,410 102,573 0 $239,775 106,151 94,347 Horizontal Analysis - Calculation of Percent Change Choose Numerator: Percent Change = Current Year minus Base Year Choose Denominator: Base Year Amount Current Year Prior Year Dollar Change Percent Change Short-term investments $ Accounts receivable 380,410 $ 239,775 % 102,573 106,151 % Notes payable 0 94,347 %