Step 1 :\( x^{2} = 40^{2} - 32^{2} \)
Step 2 :\( x^{2} = 1600 - 1024 \)
Step 3 :\( x^{2} = 576 \)
Step 4 :\( x = \pm\sqrt{576} \)
Step 5 :\( x = \pm 24 \)