Good morning. Thank you for this interesting puzzle. This author is showing a way to visualize a division problem by using the area of a rectangle as a model. The rectangles need to be drawn in the braille transcription.
The numbers on the outside of the rectangles should be aligned as they are in print. They require numeric indicators because they are preceded by a space or begin a new line. The plus sign and equals sign also should be placed as they appears in print -- above and just to the right of the vertical lines of the drawing. Starting with step b, the numbers inside the boxes do not need numeric indicators since they represent the partial products (subtraction portion) of a spatial problem.
I have attached what I feel is an adequate transcription of this, using braille dots to show what should be done as a graphic. If this is a worksheet you are preparing for an individual student, I use this "braille dot" method for drawing rectangles and then after embossing I run a burnishing tool along the lines on the back of the paper with a neoprene pad underneath, which ends up giving you a nice line.