Solution
B is 30% more than 120.
B = 120 of (100+30)%
= 120 of 130%
= $$120\times\frac{130}{100}$$
= 156
A is 25% less than B.
Value of A = 156 of (100-25)%
= 156 of 75%
= $$156\times\frac{75}{100}$$
= $$156\times\frac{3}{4}$$
= 117
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