tudy Exercises Part 1 QS 13-3 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 $374,634 97,364 2016 $234,699 101,000 88,000 Horizontal Analysis - Calculation of Percent Change Choose Denominator: 2016 Dollar Change Percent Change Choose Numerator: Percent change = 2017 Short-term investments S Accounts receivable Notes payable 374,634 97,364 234,000 101,000 88,000