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Let the number of games played last year be y
This year they will play y-3
Total number of games they won last year = 80/100 x y = 0.8y
If they win 90% of their games this year they would have won 90/100 x (y-3) = 0.9y - 2.7
So 0.8y = 0.9y-2.7 since if they win 90% of their games this year, they will have won the same amount of games as last year
Now lets solve
0.8y = 0.9y - 2.7
2.7 = 0.9y - 0.8y
2.7 = 0.1y
27 = y
y = 27
So this year they will play 27-3 = 24 games.
Please let me know if you need any clarification. I'm always happy to answer your questions.
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