640 divided by 1/4 = 160
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1 "section" is one square mile = 640 acres1/4 of 1/4 = 1/161/16 of 640 acres = 40 acres, whether with or without a mule
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1 acre = 43,560 square feetArea = (1,320 x 1,320) / 43,560 = 40 acres(exact)===============================Another approach:1,320 ft = (1,320 / 5,280) = 0.25 mileArea = (0.25 x 0.25) = 0.0625 square mile( 1/4 x 1/4 ) = 1/16th square mile = one quarter-quarter section1 section = 640 acres0.0625 square mile = One quarter-quarter section = 640/16 = 40 acres