Using these data from the comparative balance sheets of Crane Company, perform a vertical analysis. (Round percentages to 1 decimal place, eg. 12.5\%) Net income was $500,000 in 2023,$470,000 in 2024 , and $512,300 in 2025 . What is the percentage of change (a) from 2023 to 2024. and (b) from 2024 to 2025? Is the change an increase or a decrease? (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%.)