104.75% is the change from 400 to 819
Calculation steps:
[( 819 - 400 ) ÷ 400] x 100 = 104.75%
Formula
Percentage change = [(819 - 400) / 400] x 100
Subtract the new number by the original number
819 - 400 = 419
419 ÷ 400 = 1.0475
1.0475 x 100 = 104.75%