Usotatami

Usotatami is a Japanese logic puzzle. Divide the grid into areas, the size of which must not be equal to the given numbers.

Usotatami

Rules: The grid must be divided along the grid lines into rectangles that are exactly 1 cell wide.
Each rectangle must contain exactly one cell with a number that is not equal to the length of the rectangle. No more than three rectangles may meet at any one grid point.