Hi,
Taking it a Step at a time:
1) Scientific Notaton is a 'shorthand' version expressing the number via a power of ten
$38,460,000, and the $27,980,000 is scientific notation
$38,460,000. = 3.846x10^7 (Note: deciamal point moved 7 units to left)
$27,980,000. = 2.798x10^7
Increase in sales from 2009 to 2010
3.846x10^7 - 2.798x10^7 = 1.048x10^7
% of that increase of the 2009 sales
1.048x10^7/ 2.798x10^7 = .375 or 37.5%