Step 1
Find the area of Noelle's rectangular decl
we know that
the area of a rectangle is equal to

where
L is the length side of the rectangle
W is the with side of the rectangle
we have

substitute

Step 2
Find the area of a hot tub
we know that
the area of a square is equal to

where
b is the length side of the square
we have

substitute

Step 3
Find the difference of the areas

therefore
the answer is
