-12.25% is the change from 400 to 351
Calculation steps:
[( 351 - 400 ) ÷ 400] x 100 = -12.25%
Formula
Percentage change = [(351 - 400) / 400] x 100
Subtract the new number by the original number
351 - 400 = -49
-49 ÷ 400 = -0.1225
-0.1225 x 100 = -12.25%