-22.92% is the change from 240 to 185
Calculation steps:
[( 185 - 240 ) ÷ 240] x 100 = -22.92%
Formula
Percentage change = [(185 - 240) / 240] x 100
Subtract the new number by the original number
185 - 240 = -55
-55 ÷ 240 = -0.22916666666666666
-0.22916666666666666 x 100 = -22.92%