31.43% is the change from 140 to 184
Calculation steps:
[( 184 - 140 ) ÷ 140] x 100 = 31.43%
Formula
Percentage change = [(184 - 140) / 140] x 100
Subtract the new number by the original number
184 - 140 = 44
44 ÷ 140 = 0.3142857142857143
0.3142857142857143 x 100 = 31.43%