40% is the change from 85 to 119
Calculation steps:
[( 119 - 85 ) ÷ 85] x 100 = 40%
Formula
Percentage change = [(119 - 85) / 85] x 100
Subtract the new number by the original number
119 - 85 = 34
34 ÷ 85 = 0.4
0.4 x 100 = 40%
Example