85% is the change from 40 to 74
Calculation steps:
[( 74 - 40 ) ÷ 40] x 100 = 85%
Formula
Percentage change = [(74 - 40) / 40] x 100
Subtract the new number by the original number
74 - 40 = 34
34 ÷ 40 = 0.85
0.85 x 100 = 85%
Example