33.75% is the change from 400 to 535
Calculation steps:
[( 535 - 400 ) ÷ 400] x 100 = 33.75%
Formula
Percentage change = [(535 - 400) / 400] x 100
Subtract the new number by the original number
535 - 400 = 135
135 ÷ 400 = 0.3375
0.3375 x 100 = 33.75%