39.89% is the change from 351 to 491
Calculation steps:
[( 491 - 351 ) ÷ 351] x 100 = 39.89%
Formula
Percentage change = [(491 - 351) / 351] x 100
Subtract the new number by the original number
491 - 351 = 140
140 ÷ 351 = 0.39886039886039887
0.39886039886039887 x 100 = 39.89%