Solution..create blank report
1. Text box control. =DCount("*,"qry1") Name: Box 1
2.Text box control. =DCount("*,"qry2") Name: Box 2
3. Text box control. =[Box1]-[Box2] Name: Box3
4. Text box control. =[Box3]/[Box1] Name: Box 5
5. Convert Box 5 to percent.