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This problem has two steps. Students may be familiar with factorisation methods for finding divisors but in this situation the numbers do not divide exactly but instead have a common remainder - providing an opportunity for students to look for a step which will allow them to apply something familiar in a new and extending case.
Take any pair of two digit numbers x=ab and y=cd where, without loss of generality, ab > cd . Form two 4 digit numbers r=abcd and s=cdab and calculate: {r^2 - s^2} /{x^2 - y^2}.