4.88% is the change from 820 to 860
Calculation steps:
[( 860 - 820 ) ÷ 820] x 100 = 4.88%
Formula
Percentage change = [(860 - 820) / 820] x 100
Subtract the new number by the original number
860 - 820 = 40
40 ÷ 820 = 0.04878048780487805
0.04878048780487805 x 100 = 4.88%