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please do refer to the attachment above

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Length of Wire = 176 cm

It's bent into a square.

Side of square = 176/4 = 44 cm

Area of square = Side × Side = 44 × 44 = 1,936 sq.cm

Then it's bent into a circle.

Circumference of the circle = 2πr = 176 cm

Circumference = r = 176/2 × 7/22 = 28 cm

Area of circle = πr^2

Area = 22/7 × 28 × 28

Area = 2,464 sq.cm

The Circle will have more area than the square.