This question cannot be answered sensibly. A square inch is a measure of area, with dimensions [Length2]. A litre is a measure of volume, with dimensions [Length3]. The two measure different things and basic dimensional analysis teaches that you cannot convert between measures with different dimensions such as these without additional information.
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You can't convert inches to square feet. Inches measure length or distance, while square feet measure area. It's like your trying to convert a temperature to a calendar date. It doesn't work.
To find the square footage of a rectangular area, you need to multiply the length by the width. In this case, the length is 27 inches and the width is 14 inches. So, the square footage would be 27 inches x 14 inches = 378 square inches. To convert square inches to square feet, you would divide by 144 (since 1 square foot is equal to 144 square inches). Therefore, the square footage of a 14-inch by 27-inch area is 2.625 square feet.
You have 40*14 = 560 square inches.
14 inches x 40 inches = 560 square inches = 38/9 square feet
since 1 square foot = 12 x 12 = 144 square inches then 14 square feet = 2016 square inches