3.45% is the change from 522 to 540
Calculation steps:
[( 540 - 522 ) ÷ 522] x 100 = 3.45%
Formula
Percentage change = [(540 - 522) / 522] x 100
Subtract the new number by the original number
540 - 522 = 18
18 ÷ 522 = 0.034482758620689655
0.034482758620689655 x 100 = 3.45%