3.21% is the change from 840 to 867
Calculation steps:
[( 867 - 840 ) ÷ 840] x 100 = 3.21%
Formula
Percentage change = [(867 - 840) / 840] x 100
Subtract the new number by the original number
867 - 840 = 27
27 ÷ 840 = 0.03214285714285714
0.03214285714285714 x 100 = 3.21%