-5.24% is the change from 840 to 796
Calculation steps:
[( 796 - 840 ) ÷ 840] x 100 = -5.24%
Formula
Percentage change = [(796 - 840) / 840] x 100
Subtract the new number by the original number
796 - 840 = -44
-44 ÷ 840 = -0.05238095238095238
-0.05238095238095238 x 100 = -5.24%