23.53% is the change from 85 to 105
Calculation steps:
[( 105 - 85 ) ÷ 85] x 100 = 23.53%
Formula
Percentage change = [(105 - 85) / 85] x 100
Subtract the new number by the original number
105 - 85 = 20
20 ÷ 85 = 0.23529411764705882
0.23529411764705882 x 100 = 23.53%