Ex. 1 :
1)
P = (13+2) /24 = 15 / 24
H = (13-6) / 24 = 7 / 24
Y = 24 /24 = 1
S = (13+5) / 24 = 18 / 24 = 3/4
....etc.....etc.....
2) 1/8 - 1/12 = 3/24 - 2/24 = 1/24 = B
17/6 ÷ 4 = 17/6 × 1/4 = 17/24 = R
-4/15 × 5/(-8) = 20/120 = 1/6 = 4/24 = E
....etc.....etc.....