5% is the change from 820 to 861
Calculation steps:
[( 861 - 820 ) ÷ 820] x 100 = 5%
Formula
Percentage change = [(861 - 820) / 820] x 100
Subtract the new number by the original number
861 - 820 = 41
41 ÷ 820 = 0.05
0.05 x 100 = 5%
Example