3.06% is the change from 392 to 404
Calculation steps:
[( 404 - 392 ) ÷ 392] x 100 = 3.06%
Formula
Percentage change = [(404 - 392) / 392] x 100
Subtract the new number by the original number
404 - 392 = 12
12 ÷ 392 = 0.030612244897959183
0.030612244897959183 x 100 = 3.06%