21.5% is the change from 400 to 486
Calculation steps:
[( 486 - 400 ) ÷ 400] x 100 = 21.5%
Formula
Percentage change = [(486 - 400) / 400] x 100
Subtract the new number by the original number
486 - 400 = 86
86 ÷ 400 = 0.215
0.215 x 100 = 21.5%
Example