None, since there can be no conversion.
A linear (or lineal) foot is a measure of length in 1-dimensional space. A square foot is a measure of area in 2-dimensional space. The two measure different things and, according to basic principles of dimensional analysis, any attempt at conversion from one to the other is fundamentally flawed.
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100*130 = 13000 sq ft
100
100 acres = 4356000 sq feet.
Divide by 9 to convert between the two. In this case the answer is 11.11 square yards.
=100 sq ft * 2/12 ft = 16.66... recurring cubic feet.=100 sq ft * 2/12 ft = 16.66... recurring cubic feet.=100 sq ft * 2/12 ft = 16.66... recurring cubic feet.=100 sq ft * 2/12 ft = 16.66... recurring cubic feet.