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Net income was 504600 in 2012 471500 in 2013 and 538400 in 2014. What is the percentage of change a. from 2012 to 2013 and

Net income was 504600 in 2012 471500 in 2013 and 538400 in 2014.

What is the percentage of change  

a. from 2012 to 2013 and 

b. from 2013 to 2014 

Is the change an increase or a decrease?

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