For this case we have the following expression:

We follow the steps below:
We subtract 4x on both sides of the equation:

We subtract 10 from both sides of the equation:

Now, we must complete squares.
When we have an equation of the form:
, if we want to complete squares we must subtract c on both sides of the equation obtaining:

The square is completed by adding to both sides of the equation: 
So, we have left:

In the given expression we have:

And to complete the square we have:

Rewriting we have:

We factor the left side of the equation, that is, we look for two numbers that when added together result in -8 and when multiplied as a result 16. We have:

So, we have:

Answer:
The intermediate step is to complete squares

325 divided by area 21 2/3. always area divided by length
Eliminate A immediately, because "367,259 < 364,798" is false.
Elim. C because "367,313 < 367,259" is false.
Thus, B is the correct answer.