12.7% is the change from 315 to 355
Calculation steps:
[( 355 - 315 ) ÷ 315] x 100 = 12.7%
Formula
Percentage change = [(355 - 315) / 315] x 100
Subtract the new number by the original number
355 - 315 = 40
40 ÷ 315 = 0.12698412698412698
0.12698412698412698 x 100 = 12.7%