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The logic followed here is as follows: The 1st and 3 rd letters are coded as their 3 rd succeeding letters and the 2 nd and 4 th letters are coded as their 2 nd preceding letters as per the English Alphabetical series.
ZEAL = Z + 3 = C, E – 2 = C, A + 3 = D, L – 2 = J
GOAT = G + 3 = J, O – 2 = M, A + 3 = D, T – 2 = R
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