Net income was $520,000 in 2020, $442,000 in 2021, and $517,140 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 eg. -45 or parentheses e.g. (45). Round percentages to 1 decimal place, eg. 12.3%.) Increase or (Decrease) Amount Percentage (a) 2020-2021 (b) 2021-2022