Factorize each of the following expression:

$4(x y+1)^{2}-9(x-1)^{2}$

$=[2(x y+1)]^{2}-[3(x-1)]^{2}$

$=[2(x y+1)-3(x-1)][2(x y+1)+3(x-1)]$

$=(2 x y+2-3 x+3)(2 x y+2+3 x-3)$

$=(2 x y-3 x+5)(2 x y+3 x-1)$