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 228 and 300 is 72 (300 - 228 = 72).

Next, we need to find the average of the two numbers. The average of 228 and 300 is (228 + 300) / 2 = 264.

Now, we can calculate the percentage difference by dividing the absolute difference by the average and multiplying by 100. So, the percentage difference between 228 and 300 is (72 / 264) x 100 = 27.27%.

This means that the second number (300) is 27.27% greater than the first number (228). Alternatively, we could say that the first number is 22.73% less than the second number.