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.s. -45 or parentheses e.s. (45). Round percentages to 1 decimal place, e.g. 12.3\%.)