4.24% is the change from 826 to 861
Calculation steps:
[( 861 - 826 ) ÷ 826] x 100 = 4.24%
Formula
Percentage change = [(861 - 826) / 826] x 100
Subtract the new number by the original number
861 - 826 = 35
35 ÷ 826 = 0.0423728813559322
0.0423728813559322 x 100 = 4.24%