Net income was $420,000 in 2020,$407,400 in 2021 , and $435,918 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, e.g. 55,000,20% or (55,000), (20\%). Round percentages to 0 decimal places, e.g. 12%