5.25% is the change from 305 to 321
Calculation steps:
[( 321 - 305 ) ÷ 305] x 100 = 5.25%
Formula
Percentage change = [(321 - 305) / 305] x 100
Subtract the new number by the original number
321 - 305 = 16
16 ÷ 305 = 0.05245901639344262
0.05245901639344262 x 100 = 5.25%