V – 3 = S; 7² = 49; (7 – 1)² = 6² = 36; N + 2 = P E – 3 = B; 5² = 25; (5 – 1)² = 4² = 16; K + 2 = M Q – 3 = N; 9² = 81; (9 – 1)² = 8² = 64; S + 2 = U
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