-8.83% is the change from 351 to 320
Calculation steps:
[( 320 - 351 ) ÷ 351] x 100 = -8.83%
Formula
Percentage change = [(320 - 351) / 351] x 100
Subtract the new number by the original number
320 - 351 = -31
-31 ÷ 351 = -0.08831908831908832
-0.08831908831908832 x 100 = -8.83%