4.87% is the change from 821 to 861
Calculation steps:
[( 861 - 821 ) ÷ 821] x 100 = 4.87%
Formula
Percentage change = [(861 - 821) / 821] x 100
Subtract the new number by the original number
861 - 821 = 40
40 ÷ 821 = 0.048721071863580996
0.048721071863580996 x 100 = 4.87%