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\frac{\left(12\times 20-18\times 40\right)^{2}}{2\times 20\times 26\times 38}
Cancel out 2\times 3\times 15 in both numerator and denominator.
\frac{\left(240-18\times 40\right)^{2}}{2\times 20\times 26\times 38}
Multiply 12 and 20 to get 240.
\frac{\left(240-720\right)^{2}}{2\times 20\times 26\times 38}
Multiply 18 and 40 to get 720.
\frac{\left(-480\right)^{2}}{2\times 20\times 26\times 38}
Subtract 720 from 240 to get -480.
\frac{230400}{2\times 20\times 26\times 38}
Calculate -480 to the power of 2 and get 230400.
\frac{230400}{40\times 26\times 38}
Multiply 2 and 20 to get 40.
\frac{230400}{1040\times 38}
Multiply 40 and 26 to get 1040.
\frac{230400}{39520}
Multiply 1040 and 38 to get 39520.
\frac{1440}{247}
Reduce the fraction \frac{230400}{39520} to lowest terms by extracting and canceling out 160.