This is a Matrix question.

(1u + 40)/2   = (5u + 40) / 5

5u + 200 = 10u + 80

200 – 80 = 10u – 5u

5u = 120

1u = 120 ÷ 5 = 24

6u = 24 × 6 = 144

144 + 40 = 184 cm2 

area of —
square : rectangle : total
2u : 5u : 7u

After a shaded area of 40 sq cm is being cut out, the remaining area of —
square : rectangle : total
1p : 5p : 6p

2u ——-> 1p + 40
10u ——-> 5p + 200
5u ——-> 5p + 40
10u ——-> 10p + 80
10p + 80 ——-> 5p + 200
1p ——-> (200 – 80)/(10 – 5) = 24

6p + 40 ——-> 6 x 24 + 40 = 184
or
2u ——-> 24 + 40 = 64
1u ——-> 64/2 = 32
7u – 40 ——-> 7 x 32 – 40 = 184

Ans : 184 sq cm.