Construct a subtracting magic square with the first sixteen whole
numbers that shall be "associated" by _subtraction_. The constant is, of
course, obtained by subtracting the first number from the second in
line, the result from the third, and the result again from the fourth.
Also construct a dividing magic square of the same order that shall be
"associated" by _division_. The constant is obtained by dividing the
second number in a line by the first, the third by the quotient, and the
fourth by the next quotient.