Step 1 :
After factoring out $ 2 $ we have:
$$ 242k^{2}-200 = 2 ( 121k^{2}-100 ) $$Step 2 :
Rewrite $ 121k^{2}-100 $ as:
$$ 121k^{2}-100 = (11k)^2 - (10)^2 $$Now we can apply the difference of squares formula.
$$ I^2 - II^2 = (I - II)(I + II) $$After putting $ I = 11k $ and $ II = 10 $ , we have:
$$ 121k^{2}-100 = (11k)^2 - (10)^2 = ( 11k-10 ) ( 11k+10 ) $$