Answer :
percent increase : (4.00 - 3.50) / 3.50....* 100
0.50 / 3.50...* 100
0.1428 * 100
14.28% ...this rounds to 14.3% <==
0.50 / 3.50...* 100
0.1428 * 100
14.28% ...this rounds to 14.3% <==