29.09% is the change from 110 to 142
Calculation steps:
[( 142 - 110 ) ÷ 110] x 100 = 29.09%
Formula
Percentage change = [(142 - 110) / 110] x 100
Subtract the new number by the original number
142 - 110 = 32
32 ÷ 110 = 0.2909090909090909
0.2909090909090909 x 100 = 29.09%