S 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 with a minus sign. Round percent change to one decimal place.) Short-term investments Current Year $ 378,100 100,445 Accounts receivable Notes payable Prior Year $ 236,701 104, 204 91,448 Percent Change Short-term investments Accounts receivable Notes payable Horizontal Analysis-Calculation of Percent Change Numerator Denominator Current Year Prior Year Dollar Change Percent Change $ 378,100 $ 236,701 $ 141,300 57.7 % 100,445 104,204 (3.750) (3.6) % 91,448