Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_68344 ( "Rank" real, "Team" text, "Country" text, "Value ($M)" real, "Debt as % of value" real, "% change on year" text, "Revenue ($M)" real, "Operating income ($m)" real )

### Question ###
Name the country where % change on year is 21 and value is less than 86

### Accurate SQL ###

SELECT "Country" FROM table_68344 WHERE "Debt as % of value" < '86' AND "% change on year" = '21'