Net income was $510,000 in 2020, $428,400 in 2021, and $514,080 in 2022. What is the percentage of change (a) from 2020 to 2021, and (b) from 2021 to 2022? Is the change an increase or a decrease? (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Round percentages to 1 decimal place, e.g. 12.3%.) Increase or (Decrease) Amount (a) 2020-2021 81,600 (b) 2021-2022 85,680 Percentage 16 % do 20 20 %