40.17% is the change from 351 to 492
Calculation steps:
[( 492 - 351 ) ÷ 351] x 100 = 40.17%
Formula
Percentage change = [(492 - 351) / 351] x 100
Subtract the new number by the original number
492 - 351 = 141
141 ÷ 351 = 0.4017094017094017
0.4017094017094017 x 100 = 40.17%