9% is the change from 789 to 860
Calculation steps:
[( 860 - 789 ) ÷ 789] x 100 = 9%
Formula
Percentage change = [(860 - 789) / 789] x 100
Subtract the new number by the original number
860 - 789 = 71
71 ÷ 789 = 0.08998732572877059
0.08998732572877059 x 100 = 9%