3.52% is the change from 540 to 559
Calculation steps:
[( 559 - 540 ) ÷ 540] x 100 = 3.52%
Formula
Percentage change = [(559 - 540) / 540] x 100
Subtract the new number by the original number
559 - 540 = 19
19 ÷ 540 = 0.03518518518518519
0.03518518518518519 x 100 = 3.52%