101.31% is the change from 305 to 614
Calculation steps:
[( 614 - 305 ) ÷ 305] x 100 = 101.31%
Formula
Percentage change = [(614 - 305) / 305] x 100
Subtract the new number by the original number
614 - 305 = 309
309 ÷ 305 = 1.0131147540983607
1.0131147540983607 x 100 = 101.31%