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Net income was $506,000 in 2020,$471,500 in 2021 , and $539,000 in 2022 . What is the percentage of change from (a) 2020 to 2021 , and (b) from 2021 to 2022 ? Is the change an increase or a decrease? (If amount and percentage are a decrease show the numbers as negative, es. 55,000,20% or (55,000), (20\%). Round percentages to 0 decimal places, eg. 12\%)