Answer:
23.3%
Step-by-step explanation:
You have to first take the estimated value - the actual value
= 145-189 = -44
Then you want to take -44 divide the actual value which is 189
= -44 / 189= 0.232804233
Lastly, you want to take 0.232804233 and multiply it by 100
= 0.232804233 x 100= 23.28042328
Round that number to get
=23.3%
