3.53% is the change from 85 to 88
Calculation steps:
[( 88 - 85 ) ÷ 85] x 100 = 3.53%
Formula
Percentage change = [(88 - 85) / 85] x 100
Subtract the new number by the original number
88 - 85 = 3
3 ÷ 85 = 0.03529411764705882
0.03529411764705882 x 100 = 3.53%