16.43% is the change from 840 to 978
Calculation steps:
[( 978 - 840 ) ÷ 840] x 100 = 16.43%
Formula
Percentage change = [(978 - 840) / 840] x 100
Subtract the new number by the original number
978 - 840 = 138
138 ÷ 840 = 0.16428571428571428
0.16428571428571428 x 100 = 16.43%