-53.75% is the change from 400 to 185
Calculation steps:
[( 185 - 400 ) ÷ 400] x 100 = -53.75%
Formula
Percentage change = [(185 - 400) / 400] x 100
Subtract the new number by the original number
185 - 400 = -215
-215 ÷ 400 = -0.5375
-0.5375 x 100 = -53.75%