3.7% is the change from 540 to 560
Calculation steps:
[( 560 - 540 ) ÷ 540] x 100 = 3.7%
Formula
Percentage change = [(560 - 540) / 540] x 100
Subtract the new number by the original number
560 - 540 = 20
20 ÷ 540 = 0.037037037037037035
0.037037037037037035 x 100 = 3.7%