[tex]\begin{gathered} 25\text{ \%} \\ an\text{ increase} \end{gathered}[/tex]
Explanation:[tex]\text{Percentage change = }\frac{final\text{ value - initial value}}{in\text{itial value}}\times100[/tex][tex]\begin{gathered} in\text{itial value = 112} \\ fi\text{ nal value = 140} \\ \text{percentage change = }\frac{140\text{ - 112}}{112}\times100 \\ \text{percentage change = }\frac{28}{112}\times100 \\ \text{percentage change = 0.25 }\times100 \end{gathered}[/tex][tex]\begin{gathered} \text{Percentage change = 25\%} \\ \text{if positive, it is an increase} \\ \text{if negative, it is a decrease} \\ \\ 25\text{ \% is postive, it is an increase} \end{gathered}[/tex]