By translating the axes the equation xy – 2x – 3y – 4 = 0 has changed to XY = k, then k =

$\begin{array}{l}\Rightarrow xy-2x-3y-4=0\\ \Rightarrow x(y-2)-3(y-2)=10\Rightarrow (x-3)(y-2)=10\\ by shifting origin to (3,2) it is reduced to XY=10\\ \Rightarrow K=10\end{array}$