Answer:
To find increase/decrease, divide the starting number by the ending number.
40 to 20
20 ÷ 40 = 0.5
0.5 can be represented by 50%.
20 to 40
40 ÷ 20 = 2
2 can be represented by 200%. This is why decreasing 40 to 20 is a 200% increase. In the wording, it says it's a 100% increase. That would be 20 plus 20 times 1 (which is the same as 100%) which is 40.