38.2% is the change from 89 to 123
Calculation steps:
[( 123 - 89 ) ÷ 89] x 100 = 38.2%
Formula
Percentage change = [(123 - 89) / 89] x 100
Subtract the new number by the original number
123 - 89 = 34
34 ÷ 89 = 0.38202247191011235
0.38202247191011235 x 100 = 38.2%