31.9% is the change from 232 to 306
Calculation steps:
[( 306 - 232 ) ÷ 232] x 100 = 31.9%
Formula
Percentage change = [(306 - 232) / 232] x 100
Subtract the new number by the original number
306 - 232 = 74
74 ÷ 232 = 0.31896551724137934
0.31896551724137934 x 100 = 31.9%