Since you want to convert that number to square feet, Anonymous, I'm assuming you meant 37200 square inches.
You would divide 37200 by 144, since 1 foot equals 12 inches. 1 square foot would equal (12*12) square inches, or 144 square inches.
So $${\frac{{\mathtt{37\,200}}}{{\mathtt{144}}}} = {\frac{{\mathtt{775}}}{{\mathtt{3}}}} = {\mathtt{258.333\: \!333\: \!333\: \!333\: \!333\: \!3}}$$
It would be 258 and one-third square feet.
Since you want to convert that number to square feet, Anonymous, I'm assuming you meant 37200 square inches.
You would divide 37200 by 144, since 1 foot equals 12 inches. 1 square foot would equal (12*12) square inches, or 144 square inches.
So $${\frac{{\mathtt{37\,200}}}{{\mathtt{144}}}} = {\frac{{\mathtt{775}}}{{\mathtt{3}}}} = {\mathtt{258.333\: \!333\: \!333\: \!333\: \!333\: \!3}}$$
It would be 258 and one-third square feet.