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23m^{2}-47n^{2}
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23m^{2}-47n^{2}
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\left(9m-12n\right)\left(4n+3m\right)-\left(2m-n\right)\left(2m+n\right)
Use the distributive property to multiply 3 by 3m-4n.
36mn+27m^{2}-48n^{2}-36nm-\left(2m-n\right)\left(2m+n\right)
Apply the distributive property by multiplying each term of 9m-12n by each term of 4n+3m.
27m^{2}-48n^{2}-\left(2m-n\right)\left(2m+n\right)
Combine 36mn and -36nm to get 0.
27m^{2}-48n^{2}-\left(\left(2m\right)^{2}-n^{2}\right)
Consider \left(2m-n\right)\left(2m+n\right). Multiplication can be transformed into difference of squares using the rule: \left(a-b\right)\left(a+b\right)=a^{2}-b^{2}.
27m^{2}-48n^{2}-\left(2^{2}m^{2}-n^{2}\right)
Expand \left(2m\right)^{2}.
27m^{2}-48n^{2}-\left(4m^{2}-n^{2}\right)
Calculate 2 to the power of 2 and get 4.
27m^{2}-48n^{2}-4m^{2}-\left(-n^{2}\right)
To find the opposite of 4m^{2}-n^{2}, find the opposite of each term.
27m^{2}-48n^{2}-4m^{2}+n^{2}
The opposite of -n^{2} is n^{2}.
23m^{2}-48n^{2}+n^{2}
Combine 27m^{2} and -4m^{2} to get 23m^{2}.
23m^{2}-47n^{2}
Combine -48n^{2} and n^{2} to get -47n^{2}.
\left(9m-12n\right)\left(4n+3m\right)-\left(2m-n\right)\left(2m+n\right)
Use the distributive property to multiply 3 by 3m-4n.
36mn+27m^{2}-48n^{2}-36nm-\left(2m-n\right)\left(2m+n\right)
Apply the distributive property by multiplying each term of 9m-12n by each term of 4n+3m.
27m^{2}-48n^{2}-\left(2m-n\right)\left(2m+n\right)
Combine 36mn and -36nm to get 0.
27m^{2}-48n^{2}-\left(\left(2m\right)^{2}-n^{2}\right)
Consider \left(2m-n\right)\left(2m+n\right). Multiplication can be transformed into difference of squares using the rule: \left(a-b\right)\left(a+b\right)=a^{2}-b^{2}.
27m^{2}-48n^{2}-\left(2^{2}m^{2}-n^{2}\right)
Expand \left(2m\right)^{2}.
27m^{2}-48n^{2}-\left(4m^{2}-n^{2}\right)
Calculate 2 to the power of 2 and get 4.
27m^{2}-48n^{2}-4m^{2}-\left(-n^{2}\right)
To find the opposite of 4m^{2}-n^{2}, find the opposite of each term.
27m^{2}-48n^{2}-4m^{2}+n^{2}
The opposite of -n^{2} is n^{2}.
23m^{2}-48n^{2}+n^{2}
Combine 27m^{2} and -4m^{2} to get 23m^{2}.
23m^{2}-47n^{2}
Combine -48n^{2} and n^{2} to get -47n^{2}.
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