5.45% is the change from 220 to 232
Calculation steps:
[( 232 - 220 ) ÷ 220] x 100 = 5.45%
Formula
Percentage change = [(232 - 220) / 220] x 100
Subtract the new number by the original number
232 - 220 = 12
12 ÷ 220 = 0.05454545454545454
0.05454545454545454 x 100 = 5.45%