Illustrated Commentary on Nine Chapters, Vol. 1

Then place 100 in the middle position. Multiply the upper [position] once, bring down one, one, one, like one. Then place 60 in the middle position, move down the lower position one rank, collect the ten or more from the upper position. In the upper position, five, call out the lower [position], one, one, five, like five. Then place 50 in the middle position. From the upper position, five, call out the lower position, six, five, six, thirty. Then place 30 in the middle position. Collect the upper and lower positions, and the middle position yields 240 as the square steps. Then, take the 240 steps in the middle position as the dividend and the 240 steps of the mu method as the divisor. Place it in the lower position to divide the middle. The result is 1; place it in the upper position. Multiply the upper and lower positions to divide the middle, exactly finished. Collect the lower position, and the result obtained in the upper position is 1 mu. The answer matches.

The calculation procedure states: Place the width of 12 steps in the upper position, and also place the length of 14 steps in the lower position. In the upper position, there are ten steps; for ten or more, call out: once for the lower, one, one, one, like one.