Net income was $515,500 in 2020, $476,000 in 2021, and $537,000 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 O decimal places, e.g. 12%.) Percentage (a) 2020-2021 (b) 2021-2022