A normalized inverse-square flux ledger keeps luminosity and distance tied. Exact arithmetic here means exact results for the stated model inputs; measured inputs still carry uncertainty and significant-figure limits.
highlighted = computed this step
Distance is squared before flux is computed
The source luminosity is 16 watts and the distance is 2 meters, so distance square is 4 square meters.
d2=(2m)2=4m2
The received flux is luminosity over distance square
Dividing 16 watts by 4 square meters gives flux 4 watts per square meter.