Verse

The names are represented by the five Heavenly Stems: 甲 (Jiǎ), 乙 (Yǐ), 丙 (Bǐng), 丁 (Dīng), and 戊 (Wù), which we translate as A, B, C, D, and E.

The Answer says:
A: 3 mace, 6 fen, 5 li
B: 3 mace, 3 fen, 2 li, 5 hao
C: 3 mace
D: 2 mace, 6 fen, 7 li, 5 hao
E: 2 mace, 3 fen, 5 li
Units: 1 Tael (兩) = 10 Mace (錢); 1 Mace = 10 Fen (分); 1 Fen = 10 Li (厘); 1 Li = 10 Hao (毫). The total sum is 1.5 taels.

The Explanation says:
A has one mace and three fen more than E.

The Method says:
For this "mutual harmony" 互和: hù hé, a method of arithmetic progression or finding means, place the 1.5 taels of silver to be divided as the dividend 實: shí, the number to be divided. Following the example, use one part, three parts, seven parts original: 一分三分七分; these likely refer to specific proportional weights used in the calculation algorithm.
Subtracting half, which is nine fen, and summing them yields 2 mace 5 fen to serve as the divisor 法: fǎ, the number by which one divides. Dividing [the total] by this yields 6 meaning 0.6 taels, which is the "sum of the head and tail" 首尾之數: shǒu wěi zhī shù, the sum of the first (A) and last (E) shares. From within this, subtract the amount by which A exceeds E, which is one mace and three fen. The remainder is 4 mace 7 fen. Halving this gives E's share: 2 mace, 3 fen, 5 li. Then, add the difference of one mace and three fen [to E] to obtain A's share.

To find the common difference between each person, the difference between A and E (0.13) is divided by 4 (the number of intervals between 5 people), resulting in 0.0325 or 3 li 2.5 hao. The middle person (C) is exactly the average of the total: 1.5 ÷ 5 = 0.3 taels.