31% is the change from 400 to 524
Calculation steps:
[( 524 - 400 ) ÷ 400] x 100 = 31%
Formula
Percentage change = [(524 - 400) / 400] x 100
Subtract the new number by the original number
524 - 400 = 124
124 ÷ 400 = 0.31
0.31 x 100 = 31%
Example