35%
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The percentage can be calculated by dividing 14 by 40 and multiplying by 100. The result is 35%.
14/40 * 100% = 35%
thats (40/100) * (35/100) = 0.4 * 0.35 = 0.14 = 14 %
The percent of increase is 40%
35%
40% of 35 is 14 and so 35-14 = 21