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If EARN is written as GCTP, how NEAR can be written in that?

If EARN is written as GCTP, how NEAR can be written in that?

Explanation

E + 2 = G

A + 2 = C

R + 2 = T

N + 2 = P

EARN = GCTP


N + 2 = P

E + 2 = G

A + 2 = C

R + 2 = T

EARN = PGCT