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300X728/764= the new odometer reading
300X.9528=285.86
Correct the odometer reading by that factor should get you there. 5% is very close which would be 285 without the fraction. Basically you now record 285 miles while actually travelling 300. For your fuel log just adjust the distance up by 5% or a tad more.
300/285=1.052631579 or 5.2631579%
regards
mech
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