Let's solve the problem step by step.

1. Number of Tables:
   We have a total of 24 square tables. These tables can be arranged into 4-seater tables or combined to form 6-seater tables.

2. Equal Number of 4-Seater and 6-Seater Tables:
   Let the number of 4-seater tables be $x$.
   Since the number of 6-seater tables is also the same, the number of 6-seater tables is $x$.

3. Total Number of Tables:
   The total number of tables is the sum of 4-seater and 6-seater tables: $x + x = 2x$ But the total number of tables is given as 24: $2x = 24$ $x = \frac{24}{2} = 12$ So, there are 12 tables arranged as 4-seater tables and 12 tables arranged as 6-seater tables.

4. Number of Seats:

   • The 12 tables that are 4-seater provide $12 \times 4 = 48$ seats.
   • The 12 tables that are 6-seater provide $12 \times 6 = 72$ seats.

   However, we need to remember that each table originally had 4 seats, so combining 2 tables to form a 6-seater means reducing the total number of tables and thus seats.

5. Adjusting for Combination:

   • For each 6-seater table formed, 2 tables are used. So, for 12 six-seater tables, $12 \times 2 = 24$ tables are required.
   • Since these 24 tables include both the 4-seater and 6-seater tables, we already accounted for all the tables.

6. Total Seats:

   • For the 4-seater tables: $12 \times 4 = 48$ seats.
   • For the 6-seater tables: $12 \times 6 = 72$ seats.

   However, since each 6-seater table uses 2 tables but provides only 6 seats, the correct total is: $48 \text{ (4-seater)} + 72 - 24 = 48 + 48 = 96 \text{ seats in total.}$

Final Answer: $\text{The total number of seats is } 144 - 48 = 96.$

So the correct answer is (B) 80.