P = 2 * ( X + Y )
92 = 2 * ( X + Y )
46 = X + Y ---> X = 46 - Y
..................................................
X \ Y = 3 \ 20 ---> 20X = 3Y
20 * ( 46 - Y) = 3Y
920 - 20Y = 3Y
23Y = 920 ---> Y = 40
........................................
X = 46 - 40 = 6
....................................
S = X * Y = 40 * 6 = 240