Make a proportion.
It should look like: [tex] \frac{perimeter~fig1}{area~fig1} = \frac{perimeter~fig2}{area~fig2} [/tex]
[tex] \frac{20}{18.6} =\frac{28}{x} [/tex]
Cross multiply.
20x = 520.8
Divide both sides by 20.
x = 26.04
Rounded to nearest tenth, 26.0.
Area of fig 2 = 26.0 cm².
