If A and I stand for two even numbers and L and B stand for two of the operations +, -, x, /, can you make ALIBABA = 40?

Question

Let us say there are two natural numbers "L" and "R".
We performed eight operations on these two numbers as

Step-1: L = R
Step-2: L x L = R x L
Step-3: L^2 - R^2 = LR - R^2
Step-4: (L + R)( L - R) = R(L - R)
Step-5: L + R = R
Step-6: R + R = R
Step-7: 2R = R
Step- 8: 2 = 1

What is wrong here?

Answer 1

A=40; I=80; L-> '+'; B -> '-'.
ALIBABA = 40 + 80 - 40 - 40 = 40.

Answer 2

A>4, I>8, L>*, B>+
4*8+4+4=40