Meaning of adjustment book value of furniture is to be brought up to 120% and how to solve this

Dear student it means that there will be appreciation in the value of furniture that is if the book value is 10 there will be increase by 120% of 10 which will be 11.2. So as in the adjustment it is given that book value is 50000 so when will we take same to one 20% it will become 56000 i.e. 50000*120%. Regards