Answer :
lets solve the problem with a rule of three, knowing that 118 is the 100%:
100% -------> 118
120% -------> x
x = (120)(118)/100
x = 141.6
therefore the 120% of 118 is 141.6
100% -------> 118
120% -------> x
x = (120)(118)/100
x = 141.6
therefore the 120% of 118 is 141.6