An essay written by Lin Shuying addressing flaws in Great Liang's grain reserve system, including false reporting and granary losses. It discusses inefficient grain transport with 30% losses, and proposes improvements: standardizing granary measurements, inspection protocols, redesigning transport boats with a design sketch, and setting up transfer granaries at major waterways. Backed by data from Ministry of Revenue memorial (7th year of Jingyuan) and Jiangnan shipyard data. Gu Hanzhou stole and copied it word for word to present as his own at the evaluation assembly.