So L = W + 12
And the perimeter is given by
P = 2( W + L) = 2(W + W + 12) = 2(2W + 12) so we have
104cm =2(2W + 12) divide both sides by 2
52cm = 2W + 12 sobtract 12 from both sides
40cm = 2W divide by 2 on both sides
20cm = W and the Length is 12 more = 32cm