The image shown below shows the relationship between areas of rectangle and parallelogram
It can be seen that the areas are equal when they have the same sides or dimension
A rectangle has dimensions 5 m by 7 m, so its area is 5m x 7m = 35m²
A parallelogram with a base of 5 m and a height of 7 m has an area of 5m x 7m = 35m²