Rewrite $ 4a^2-9b^2 $ as:
$$ \color{blue}{ 4a^2-9b^2 = (2a)^2 - (3b)^2 } $$Now we can apply the difference of squares formula.
$$ I^2 - II^2 = (I - II)(I + II) $$After putting $ I = 2a $ and $ II = 3b $ , we have:
$$ 4a^2-9b^2 = (2a)^2 - (3b)^2 = ( 2a-3b ) ( 2a+3b ) $$