A bamboo frame (perhaps) that held rows of shaped, colored stones or beads used for counting and calculating and with both hands. That is, an ABACUS. Center and lower elements of「king with two hands」means「play with one's fingers, back alley」as if the sages were suggesting that the king had nothing better to do than twiddle his thumbs or juggle his testicles (a similar finger-thumb action is needed to adroitly reposition the beads of an abacus), or insert them into his own back alley orifice while「bending over」or into various orifices of his meat herd of concubines, obviously.
Nevertheless, the first accountants indeed were the shamans (the「counting transactions women」数), and「head with rod down, head of blasting male as king, lord with erection screwing」seems to better describe how the shaman viewed her clients who had completed their contract, and「bending over in lordosis position for the king (or lord, wealthy clients) with erection screwing」or「blasting male rod heads and arrayed in flesh seam with hand on rod」seem to better describe how the shaman viewed selling her service providers and their short-term rentals when it came to tallying up the billings for goods and services, the commodities (品), using an ABACUS.
「…What is clear is that foot binding was first practiced among the elite and only in the wealthiest parts of China, which suggests that binding the feet of well-born girls represented their freedom from manual labor. This implied that the future husbands of such girls could afford wives who did not need to work…. Bound feet were once considered intensely erotic in Chinese culture, and a woman with perfect lotus feet was likely to make a more prestigious marriage. Qing Dynasty sex manuals listed 48 different ways of playing with women's bound feet. …Bound feet rendered women dependent on their families, particularly their men, and became an alluring symbol of…male ownership….」
[ https://en.wikipedia.org/wiki/Foot_binding 2012-12-17, emphasis ours ]
「Viewing women as commodities [see 品] was also made customary from Song Dynasty (960 - 1279) forward, both in the suddenly expanded labor market and within relationships. Men could sell their female kin to slavery or prostitution, and frequently did.」
[ https://www.zum.de/whkmla/sp/0910/hersheys/hersheys5.html 2011-04-05 ]

External source definitions …excluding politically incorrect concepts and other meanings deemed offensive today; may include extended definitions, euphemisms, and mnemonics)
Chinese: to regard as; to figure
Japanese EDRDG: abacus, count, calculate, figure
Unihan extended: an ancient device for working with numbers; count, calculate, figure