so the difference of 561,000 - 438,000 = 123000.
now, if we take 438,000, original amount, as the 100%, what is 123000 off of it in percentage?
[tex]\bf \begin{array}{ccll} amount&\%\\ \cline{1-2} 438000&100\\ 123000&x \end{array}\implies \cfrac{438000}{123000}=\cfrac{100}{x}\implies \cfrac{146}{41}=\cfrac{100}{x} \\\\\\ 146x=4100\implies x=\cfrac{4100}{146}\implies x=\cfrac{2050}{73}\implies x\approx 28.08[/tex]
