...the 120 only has a rear bulkhead whereas the 140 has both front and rear compartments. These will facilitate carrying your gear and, more importantly, provide buoyancy for when you take your eventual swim :)... it is a water sport.
Also, if you do capsize, with the twin bulkheads, you will be able to self-rescue by flipping the boat and crawling back in.
Best to ya!
Kayak Deck Gear Bags
Gedi Convertible Helmet
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