5.01% is the change from 819 to 860
Calculation steps:
[( 860 - 819 ) ÷ 819] x 100 = 5.01%
Formula
Percentage change = [(860 - 819) / 819] x 100
Subtract the new number by the original number
860 - 819 = 41
41 ÷ 819 = 0.050061050061050064
0.050061050061050064 x 100 = 5.01%