A man spends 75% of his income, if his income increases by 28% and his expenditure increases by 20%, then what is the increase or decrease percentage in his savings?

\[\begin{array}{l} 75 \to \frac{3}{4}\\ \begin{array}{*{20}{c}} {{\rm{Income}}}&{}&{{\rm{Expenditure}}}&{{\rm{Saving}}}\\ {400}&{}&{300}&{100}\\ {\,\,\,\,\,\,\,\,\,\,\,\,\,\,\, \downarrow + 28\% }&{}&{\,\,\,\,\,\,\,\,\,\,\,\,\, \downarrow + 20\% }& \downarrow \\ {112}& - &{60}&{ = 52\% } \end{array}\\ {\rm{Saving}} = 52\% \end{array}\]