QS 13-4 (Algo) Horizontal analysis LO P1 Compute the annual dollar changes and percent changes for each of the following accounts. (Decreases should be indicated minus sign. Round percent change to one decimal place.) Current Year Prior Year Short-term investments $ 375, 194 $ 234, 536 Accounts receivable 98, 111 101, 562 Notes payable 88 , 716 Horizontal Analysis - Calculation of Percent Change Numerator: Denominator: Percent Change = Current Year Prior Year Dollar Change Percent Change Short-term investments $ 375, 194 $ 234,536 : + % Accounts receivable 98, 111 101,562 Notes payable 0 88,716 es