Net income was $400,000 in 2023, $388,000 in 2024, and $419,040 in 2025. What is the percentage of change (a) from 2023 to 2024, and (b) from 2024 to 2025? Is the change an increase or a decrease? (If amount and percentage are a decrease show the numbers as negative, eg.-55,000, -20% or (55,000), (20% ). Round percentages to O decimal placs, e.g. 12%.) Amount (a) 2023-2024 $ (b) 2024-2025 Percent % %