-13.75% is the change from 400 to 345
Calculation steps:
[( 345 - 400 ) ÷ 400] x 100 = -13.75%
Formula
Percentage change = [(345 - 400) / 400] x 100
Subtract the new number by the original number
345 - 400 = -55
-55 ÷ 400 = -0.1375
-0.1375 x 100 = -13.75%