5.38% is the change from 520 to 548
Calculation steps:
[( 548 - 520 ) ÷ 520] x 100 = 5.38%
Formula
Percentage change = [(548 - 520) / 520] x 100
Subtract the new number by the original number
548 - 520 = 28
28 ÷ 520 = 0.05384615384615385
0.05384615384615385 x 100 = 5.38%