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Solution

$\begin{array}{ll}{{{(40})}_x={{(132)}}_y} \\ {\Rightarrow4\times{x}^1}+0\times{x}^0=1\times{y}^2+3\times{y}^1+2\times{y}^0 \\ {\Rightarrow4x+0={y}^2+3y^{}+2} \\ {4x={y}^2+3y^{}+2}\end{array}$