S 17-4 (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 Accounts receivable Notes payable Current Year $ 375,194 98,111 0 Prior Year $ 234,536 101,562 88,716 Horizontal Analysis-Calculation. of Percent Change Numerator: Percent Change Current Year Prior Year Dollar Change Short-term investments $ 375,194 $ 234,536 Accounts receivable 98,111 101,562 Notes payable 0 88,716 Denominator: Percent Change