1 acre = 43 560 sq ft
140ft x 120ft = 16 800 sq ft
~= 0.386 acres.
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120% of 140= 120% * 140= 1.2 * 140= 168
140 feet=42.67200 meters
0.21875 mi2
140 yards is 420 feet (there are 3 feet in each yard).
Assuming all four sides are being fenced, 420 feet of fencing is required, which converts to 140 yards.