In a certain code language, ‘INTERNAL’ is coded as ‘91320221813115’, ‘MOUNTAIN’ is coded as ‘131221132026913’. What is the code for ‘PAYMENTS’ in that code language?

16262514513208

1   2    3    4   5    6   7     8    9  10  11  12  13

 A   B   C    D   E    F   G    H    I    J    K    L   M

 ↓    ↓    ↓    ↓    ↓     ↓   ↓    ↓     ↓   ↓    ↓    ↓    ↓

 Z   Y    X   W   V    U   T    S    R   Q   P    O   N

26  25  24  23  22  21  20  19  18  17  16  15  14

The logic;

(positional value of odd letters)

(opposite positional value of even letters)

So,

I(9) --> 9

N(14) --> 13        (opposite positional value of N)

T(20) --> 20

E(5) --> 22        (opposite positional value of E)

R(18) --> 18

N(14) --> 13        (opposite positional value of N)

A(1) --> 1

L(12) --> 15        (opposite positional value of L)

And,

M(13) --> 13

O(15) --> 12        (opposite positional value of O)

U(21) --> 21

N(14) -->13        (opposite positional value of N)

T(20) --> 20

A(1) --> 26        (opposite positional value of A)

I(9) --> 9

N(14) --> 13        (opposite positional value of N)

Similarly,

P(16) --> 16

A(1) --> 26        (opposite positional value of A)

Y(25) --> 25

M(13) --> 14        (opposite positional value of M)

E(5) --> 5

N(14) --> 13        (opposite positional value of N)

T(20) --> 20 

S(19) --> 8        (opposite positional value of S)

Thus, 16262514513208 is correct.