Yiyang (307 BC) — the same event in Records of the Grand Historian and Zizhi Tongjian

Records of the Grand Historian: Qin captured Yiyang, beheaded sixty thousand, crossed the Yellow River and built a city at Wusui.; Zizhi Tongjian…

What each source says

Records of the Grand Historian (Shiji), Annals · 307 BC · 宜陽

Qin captured Yiyang, beheaded sixty thousand, crossed the Yellow River and built a city at Wusui.

四年,拔宜陽,斬首六萬。
Location: 史記卷005 秦本紀

Zizhi Tongjian (Comprehensive Mirror) · 307 BC · 宜陽

Qin general Gan Mu attacked Yiyang for five months without taking it; the King of Qin added a great army, beheaded sixty thousand and took Yiyang, and Han asked for peace.

甘茂攻宜陽,五月而不拔。
Location: 資治通鑑 卷003 (원문 단락 #241, -307년)

Place: 宜陽

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