3.26% is the change from 705 to 728
Calculation steps:
[( 728 - 705 ) ÷ 705] x 100 = 3.26%
Formula
Percentage change = [(728 - 705) / 705] x 100
Subtract the new number by the original number
728 - 705 = 23
23 ÷ 705 = 0.032624113475177303
0.032624113475177303 x 100 = 3.26%