Given ratio :
Sara flips : Jenny flips = 3:8.
Let us assume Sara flips = x
We are given "Jenny can do 120 more flips than sara".
Therefore, 120 more than x could be given by expression " x+120".
In terms of x Jenny can flips = x+120.
The ratio of Sara flips to Jenny = 3:8.
Setting up proportion now,
x : x+120 : : 3:8
Writing in fraction form

On cross multiplication, we get

8x = 3(x+120).
Distributing 3 on right side.
8x = 3*x +3*120
8x = 3x + 360
Subtracting 3x from both sides
8x-3x = 3x-3x+360
5x = 360
Dividing both sides by 5, we get
5x/5 = 360/5
x=72.
120 more than 72 = 72+120 = 192.
Therefore, Sara flips = 72 and Jenny flips = 192 in originaly.
Increasing Sara's number of flips by 3 and decreasing Jenny's number of flips by 12, we get
Sara flips = 72+3 = 75 and Jenny flips = 192-12 = 180.
New ratio would be
=
.
So, the new ratio would be 5:12.