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The letters A, B, C ,....... Z of English alphabet are numbered 1, 2, 3, ......., 26 respectively. A code is designed by shifting $$r^{th}$$ letter to $$(14 - r)^{th}$$ letter if $$1 \leq r \leq 13$$ and $$s^{th}$$ letter to $$(40 - s)^{th}$$ letter if $$14 \leq s \leq 26$$. The reverse process is used for decoding. Using this answer questions.
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