‘HARVEST’ is coded as ‘22-21-7-24-20-3-10, Positional value of H + 2 = 8 + 2 = 10 Positional value of A + 2 = 1 + 2 = 3 Positional value of R + 2 = 18 + 2 = 20 Positional value of V + 2 = 22 + 2 = 24 Positional value of E + 2 = 5 + 2 = 7 Positional value of S + 2 = 19 = 2 = 21 Positional value of T + 2 = 20 + 2 = 22 Now write in reverse order i.e. 22-21-7-24-20-3-10. Similarly, For 'FARMER' Positional value of F + 2 = 6 + 2 = 8 Positional value of A + 2 = 1 + 2 = 3 Positional value of R + 2 = 18 + 2 = 20 Positional value of M + 2 = 13 + 2 = 15 Positional value of E + 2 = 5 + 2 = 7 Positional value of R + 2 = 18 + 2 = 20 ‘FARMER’ is coded as '20-7-15-20-3-8'
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