3.64% is the change from 110 to 114
Calculation steps:
[( 114 - 110 ) ÷ 110] x 100 = 3.64%
Formula
Percentage change = [(114 - 110) / 110] x 100
Subtract the new number by the original number
114 - 110 = 4
4 ÷ 110 = 0.03636363636363636
0.03636363636363636 x 100 = 3.64%