28.24% is the change from 85 to 109
Calculation steps:
[( 109 - 85 ) ÷ 85] x 100 = 28.24%
Formula
Percentage change = [(109 - 85) / 85] x 100
Subtract the new number by the original number
109 - 85 = 24
24 ÷ 85 = 0.2823529411764706
0.2823529411764706 x 100 = 28.24%