I am very sorry. I found a bug in the instruction. (And fixed)
Added
Partition 1 size limit = (Partition 1 end sector - Partition 1 start sector) * sector size = (194559 - 2048) * 512= 98565632
Partition 2 size limit = (Partition 2 end sector - Partition 2 start sector) * sector size = (30273535 - 194560) * 512 = 15400435200
Replace
$ sudo losetup -o 1048576 /dev/loop0 parallella.img
with
$ sudo losetup -o 1048576 --sizelimit 98565632 /dev/loop0 parallella.img
(Added --sizelimit 98565632)
Replace
$ sudo losetup -o 99614720 /dev/loop0 parallella.img
with
$ sudo losetup -o 99614720 --sizelimit 15400435200 /dev/loop0 parallella.img
(Added --sizelimit 15400435200)
Without --sizelimit, it causes fsck errors.