137.78% is the change from 135 to 321
Calculation steps:
[( 321 - 135 ) ÷ 135] x 100 = 137.78%
Formula
Percentage change = [(321 - 135) / 135] x 100
Subtract the new number by the original number
321 - 135 = 186
186 ÷ 135 = 1.3777777777777778
1.3777777777777778 x 100 = 137.78%