When engaging in equivalence calculations as you have presented the first step is to set up equalities.

There are 144in

I hope this answers your question.

There are 144in

^{2 }in one Square foot, therefore we multiply 3 ft^{2}x 144in^{2}/1ft^{2}and after we cancel like terms and we have after multiplication 432in^{2}for 3ft^{2}^{}I hope this answers your question.