In certain code, MAN is written as 14, 26, 13, then LAND will be written as
1). 23, 6, 20, 23
2). 26, 13, 15, 22
3). 13, 26, 15, 23
4). 15, 26, 13, 23
MAN = 14, 26, 13.
Numbers are written in reverse order as they comes in English alphabet.
Following this order we can write LAND as 15, 26, 13, 23