In physical computing, the input, processing, and output results of digital and analog sensors included in Arduino are different from the conventional programming, so that it is possible to correct programming errors quickly and improve the learning interest and satisfaction of the learners. However, there is a lack of physical computing SW (Software) development examples based on a computational thinking model for elementary and secondary school students. In this paper, we propose an example of SW development required for physical computing with Arduino MIMO (Multiple Input/Multiple Output) systems. This SW was developed in accordance with predefined SW-making steps in a CT (Computational Thinking) model. We used s4a (Scratch for Arduino) 1.5 software by considering elementary and secondary students. This proposal can be applied to various physical computing education classes to enhance the understanding of CT processes.