Answer:
5 if your doing subtraction or Percent Change from 28 to 23 ≈ -17.86%
Explanation:
Here's a explanation for % of change.
1) Find the difference between 28 and 23 as a number.
2) Divide the result from Step 1 by the starting number 28.
3) Multiply the result from Step 2 by 100 to get it in terms of percent.
I hope this helped.