percentage change in a value equals the: Multiple choice question. value in the earlier year minus the value in the earlier year divided by the value in the later year and multiplied by 100. value in the earlier year minus the value in the later year divided by the value in the later year and divided by 100. value in the later year minus the value in the earlier year divided by the value in the earlier year and multiplied by 100. value in the later year minus the value in the earlier year divided by the value in the earlier year and divided by 100