BE18-5 Net income was $500,000 in 2011, $450,000 in 2012, and $522,000 in 2013. What is the percentage of change from (a) 2011 to 2012 and (b) 2012 to 2013? Is the change an increase or a decrease? (If amount is a decrease, use either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Round percentages to 0 decimal places, e.g. 125.) Increase or (Decrease) Amount Percentage (a) 2011 - 2012 % (b) 2012 - 2013 %