QS 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 2016 Short-term investments Accounts receivable Notes payable 378,100 236,701 104,204 91,448 100,445 orizontal 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 Short-term investments Accounts receivable Notes payable 378,100 236,701 100,445104,204 0 91,448