131.15% is the change from 305 to 705
Calculation steps:
[( 705 - 305 ) ÷ 305] x 100 = 131.15%
Formula
Percentage change = [(705 - 305) / 305] x 100
Subtract the new number by the original number
705 - 305 = 400
400 ÷ 305 = 1.3114754098360655
1.3114754098360655 x 100 = 131.15%