QS 13-3 Horizontal analysis LO P1 Compute the annual dollar changes and percent changes for each of the following accounts. (Round percent change to one decimal place.) Short-term investments Accounts receivable Notes payable 2015 $377,232 99,828 O 2014 $236,026 103,326 90,624 Horizontal Analysis - Calculation of Percent Change ose Numerator: I Choose Denominator: Percent Change = Current Year minus Base Year Change = Current Year minus Base Year Base Year Amount 2015 2014 Dollar Change Short-term investments | $ 377,232 141,206 236,026 Accounts receivable 99,828 103,326 (3,489) Notes payable 0 90,6241 (90,624) Percent Change