8.75% is the change from 400 to 435
Calculation steps:
[( 435 - 400 ) ÷ 400] x 100 = 8.75%
Formula
Percentage change = [(435 - 400) / 400] x 100
Subtract the new number by the original number
435 - 400 = 35
35 ÷ 400 = 0.0875
0.0875 x 100 = 8.75%
Example