Original: 35
\New: 40
\Since the new amount is greater than the original, this is a percent of increase.
\The amount of change = New amount– Original amount.
\The amount of change =
.
Let r be the percentage of increase.
\Use the original number, 35 as the base.
\The percent proportion is 
To solve for r, first find the cross products.
\

Divide each side by 35.
\

The percentage of increase is above 14%.
The percent of change is a percent of increase.The percentage of increase is above 14%.