400% is the change from 61 to 305
Calculation steps:
[( 305 - 61 ) ÷ 61] x 100 = 400%
Formula
Percentage change = [(305 - 61) / 61] x 100
Subtract the new number by the original number
305 - 61 = 244
244 ÷ 61 = 4
4 x 100 = 400%
Example