4.05% is the change from 519 to 540
Calculation steps:
[( 540 - 519 ) ÷ 519] x 100 = 4.05%
Formula
Percentage change = [(540 - 519) / 519] x 100
Subtract the new number by the original number
540 - 519 = 21
21 ÷ 519 = 0.04046242774566474
0.04046242774566474 x 100 = 4.05%