22.09% is the change from 86 to 105
Calculation steps:
[( 105 - 86 ) ÷ 86] x 100 = 22.09%
Formula
Percentage change = [(105 - 86) / 86] x 100
Subtract the new number by the original number
105 - 86 = 19
19 ÷ 86 = 0.22093023255813954
0.22093023255813954 x 100 = 22.09%