what was the percentage change in the accretable yield activity for the firm 2019s pci consumer loans in 2010
notes to consolidated financial statements 236 jpmorgan chase & co./2010 annual report the table below sets forth the accretable yield activity for the firm 2019s pci consumer loans for the years ended december 31 , 2010 , 2009 and .

| Year ended December 31, | Total PCI |
| :--- | :--- |
| (in millions, except ratios) | 2010 | 2009 | 2008 |
| Balance, January 1 | $25,544 | $32,619 | $— |
| Washington Mutual acquisition | — | — | 39,454 |
| Accretion into interest income | (3,232) | (4,363) | (1,292) |
| Changes in interest rates on variable rate loans | (819) | (4,849) | (5,543) |
| Other changes in expected cash flows<sup>(a)</sup> | (2,396) | 2,137 | — |
| Balance, December 31 | $19,097 | $25,544 | $32,619 |
| Accretable yield percentage | 4.35% | 5.14% | 5.81% |

( a ) other changes in expected cash flows may vary from period to period as the firm continues to refine its cash flow model and periodically updates model assumptions . for the years ended december 31 , 2010 and 2009 , other changes in expected cash flows were principally driven by changes in prepayment assumptions , as well as reclassification to the nonaccretable difference . such changes are expected to have an insignificant impact on the accretable yield percentage . the factors that most significantly affect estimates of gross cash flows expected to be collected , and accordingly the accretable yield balance , include : ( i ) changes in the benchmark interest rate indices for variable rate products such as option arm and home equity loans ; and ( ii ) changes in prepayment assump- tions . to date , the decrease in the accretable yield percentage has been primarily related to a decrease in interest rates on vari- able-rate loans and , to a lesser extent , extended loan liquida- tion periods . certain events , such as extended loan liquidation periods , affect the timing of expected cash flows but not the amount of cash expected to be received ( i.e. , the accretable yield balance ) . extended loan liquidation periods reduce the accretable yield percentage because the same accretable yield balance is recognized against a higher-than-expected loan balance over a longer-than-expected period of time. .

balance_2010 = 19097
balance_2009 = 25544
change = balance_2010 - balance_2009
percent_change = change / balance_2009
answer = percent_change * 100