Mark M. answered 09/27/15
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The decibel level varies inversely as the square of the distance.
(db)(dis)2 = k
140(22) = 100(d2)
140(4) = 100(d2)
560 = 100d2
5.6 = d2
2.36643191 ≈ d
You should sit 2.37m from the speakers for the db to be 100.