17.07% is the change from 820 to 960
Calculation steps:
[( 960 - 820 ) ÷ 820] x 100 = 17.07%
Formula
Percentage change = [(960 - 820) / 820] x 100
Subtract the new number by the original number
960 - 820 = 140
140 ÷ 820 = 0.17073170731707318
0.17073170731707318 x 100 = 17.07%