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.) Short-term investments Accounts receivable Notes payable 2017 $378,398 100,704 2016 $237,313 104,650 91,913 Horizontal Analysis - Calculation of Percent Change Choose Numerator 1 Choose Denominator: Percent Change 2017 2016 Dollar Change Percent Change 378,398 Short-term investments Accounts receivable Notes payable 100,704 237,313 104,650 91.913