Office Applications and Entertainment, Magic Squares of Subtraction

Construction of Magic Squares of Subtraction (12 x 12)
Associated, Res12 = 24, Pair Sum = 145

With square B Simple Magic and square A Associated, the resulting square C will be an Associated Magic Square of Subtraction, as illustrated below:

A, Res4 = 8 16 7 14 13 11 12 9 2 15 8 5 6 4 3 10 1

C, Res12 = 24, Pair Sum = 145 64 55 62 61 59 60 57 50 63 56 53 54 52 51 58 49 144 135 142 141 139 140 137 130 143 136 133 134 132 131 138 129 32 23 30 29 27 28 25 18 31 24 21 22 20 19 26 17 48 39 46 45 43 44 41 34 47 40 37 38 36 35 42 33 80 71 78 77 75 76 73 66 79 72 69 70 68 67 74 65 112 103 110 109 107 108 105 98 111 104 101 102 100 99 106 97 128 119 126 125 123 124 121 114 127 120 117 118 116 115 122 113 16 7 14 13 11 12 9 2 15 8 5 6 4 3 10 1 96 87 94 93 91 92 89 82 95 88 85 86 84 83 90 81

B, s3 = 15 4 9 2 3 5 7 8 1 6

With 8 possible squares for B and n4 for C_j (j = 1 ... 9), the resulting number of 12^th order Associated Squares of Subtraction with Res12 = 24 will be 8 * n4⁹ with n4 = 8 * 8 (ref. Attachment 4.1).