If you would like to know what is the value of a b in terms of b, you can calculate this using the following steps:
120% of a = 80% of b
120/100 * a = 80/100 * b /*100
120 * a = 80 * b /120
a = 80 / 120 * b
a = 2/3 * b
The correct result would be a = 2/3 * b.