To find a percentage change:
[tex] \frac{original \: value - new \: value}{original \: value} \times 100\%[/tex]
In this case:
[tex] \frac{140 - 110}{140} \times 100\% \\ = \frac{30}{140} \times 100\% \\ = \frac{3}{14} \times 100\% \\ = 21.429...\%[/tex]
The percentage decrease would be 21.429%.
Hope it helps!
