To find the percentage difference between two numbers, we first need to calculate the absolute difference between them. In this case, the absolute difference between 112 and 140 is 28 (140 - 112 = 28).

Next, we need to find the average of the two numbers. The average of 112 and 140 is (112 + 140) / 2 = 126.

Now, we can calculate the percentage difference by dividing the absolute difference by the average and multiplying by 100. So, the percentage difference between 112 and 140 is (28 / 126) x 100 = 22.22%.

This means that the second number (140) is 22.22% higher than the first number (112).