3.45% is the change from 232 to 240
Calculation steps:
[( 240 - 232 ) ÷ 232] x 100 = 3.45%
Formula
Percentage change = [(240 - 232) / 232] x 100
Subtract the new number by the original number
240 - 232 = 8
8 ÷ 232 = 0.034482758620689655
0.034482758620689655 x 100 = 3.45%