There are 48 adults because 120 x .4 = <<120*.4=48>>48
60% of members are children because 100 - 40 = <<100-40=60>>60
There are 72 children because 120 x .6 = <<120*.6=72>>72
There are 24 more children than adults because 72 - 48 = <<72-48=24>>24
#### 24