2.74% is the change from 838 to 861
Calculation steps:
[( 861 - 838 ) ÷ 838] x 100 = 2.74%
Formula
Percentage change = [(861 - 838) / 838] x 100
Subtract the new number by the original number
861 - 838 = 23
23 ÷ 838 = 0.027446300715990454
0.027446300715990454 x 100 = 2.74%