It is: (400-380)/380 times 100 = 5.263% increase to three decimal places
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95% of 400 is 380.
400.
380/100 finds 1 percent. * 20 = 76
78% of 380 means (78/100) * 380 = 296.4 (exact)
75 percent of 380 = 28575% of 380= 75% * 380= 0.75 * 380= 285