13.8% is the change from 826 to 940
Calculation steps:
[( 940 - 826 ) ÷ 826] x 100 = 13.8%
Formula
Percentage change = [(940 - 826) / 826] x 100
Subtract the new number by the original number
940 - 826 = 114
114 ÷ 826 = 0.13801452784503632
0.13801452784503632 x 100 = 13.8%