2.8% is the change from 107 to 110
Calculation steps:
[( 110 - 107 ) ÷ 107] x 100 = 2.8%
Formula
Percentage change = [(110 - 107) / 107] x 100
Subtract the new number by the original number
110 - 107 = 3
3 ÷ 107 = 0.028037383177570093
0.028037383177570093 x 100 = 2.8%