5.26% is the change from 228 to 240
Calculation steps:
[( 240 - 228 ) ÷ 228] x 100 = 5.26%
Formula
Percentage change = [(240 - 228) / 228] x 100
Subtract the new number by the original number
240 - 228 = 12
12 ÷ 228 = 0.05263157894736842
0.05263157894736842 x 100 = 5.26%