23.64% is the change from 110 to 136
Calculation steps:
[( 136 - 110 ) ÷ 110] x 100 = 23.64%
Formula
Percentage change = [(136 - 110) / 110] x 100
Subtract the new number by the original number
136 - 110 = 26
26 ÷ 110 = 0.23636363636363636
0.23636363636363636 x 100 = 23.64%