3.16% is the change from 823 to 849
Calculation steps:
[( 849 - 823 ) ÷ 823] x 100 = 3.16%
Formula
Percentage change = [(849 - 823) / 823] x 100
Subtract the new number by the original number
849 - 823 = 26
26 ÷ 823 = 0.031591737545565005
0.031591737545565005 x 100 = 3.16%