Net income was $500,000 in 2023,$490,000 in 2024 , and $519,400 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, e.g. 55,000,20% or (55,000),(20%). Round percentages to 0 decimal places, e.g. 12%.)