Cullumber Ltd. reported the belowing financial results: Proht was $370,000 in 2020, $347.800 in 2021, and $386.058 in 2022. Calculate the horizontal percentage change from a 2020 to 2021 and (b) 2021 to 2022. (c) Are the changes an increase or a decrease? (f amount and percentage are a decrease show the numbers as negative, es: -55,000 -20% or (55,000), (20%). Round percentages to decimal places as 12.) Amount Percentage (a) 2020-2021 $ (b) 2021-2022 $