Sandhill Ltd. reported the following financial results: Profit was $550,000 in 2023, $517,000 in 2024 , and $579,040 in 2025. Calculate the horizontal percentage change from (a) 2023 to 2024 and (b) 2024 to 2025. (c) Are the changes increases or decreases? (If amount and percentage are a decrease show the numbers as negative, eg, 55,000,20% or (55,000), (20\%). Round percentages to 0 decimal places, eg. 12%.)