-2.44% is the change from 860 to 839
Calculation steps:
[( 839 - 860 ) ÷ 860] x 100 = -2.44%
Formula
Percentage change = [(839 - 860) / 860] x 100
Subtract the new number by the original number
839 - 860 = -21
-21 ÷ 860 = -0.02441860465116279
-0.02441860465116279 x 100 = -2.44%