TWO NEW MAGIC SQUARES

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.