This problem requires us to determine the initial quantity of toffees by reversing the actions described, starting from the final count.
The original number of toffees in the bowl was 48.
If $\oplus \div \odot = 2$, $\oplus \div \triangle = 3$, $\odot + \triangle = 5$, and $\Delta \times \otimes = 10$,
then the value of $(\otimes - \oplus)^2$ is: