27.2% is the change from 239 to 304
Calculation steps:
[( 304 - 239 ) ÷ 239] x 100 = 27.2%
Formula
Percentage change = [(304 - 239) / 239] x 100
Subtract the new number by the original number
304 - 239 = 65
65 ÷ 239 = 0.2719665271966527
0.2719665271966527 x 100 = 27.2%