3.19% is the change from 814 to 840
Calculation steps:
[( 840 - 814 ) ÷ 814] x 100 = 3.19%
Formula
Percentage change = [(840 - 814) / 814] x 100
Subtract the new number by the original number
840 - 814 = 26
26 ÷ 814 = 0.03194103194103194
0.03194103194103194 x 100 = 3.19%