120% is the change from 85 to 187
Calculation steps:
[( 187 - 85 ) ÷ 85] x 100 = 120%
Formula
Percentage change = [(187 - 85) / 85] x 100
Subtract the new number by the original number
187 - 85 = 102
102 ÷ 85 = 1.2
1.2 x 100 = 120%
Example