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