3.4% is the change from 823 to 851
Calculation steps:
[( 851 - 823 ) ÷ 823] x 100 = 3.4%
Formula
Percentage change = [(851 - 823) / 823] x 100
Subtract the new number by the original number
851 - 823 = 28
28 ÷ 823 = 0.03402187120291616
0.03402187120291616 x 100 = 3.4%