In a certain code language, 'GRSTB' is written as 'GYXWL', and 'HANDS…

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 FOLLOWED HERE IS :

THE ALPHABETS ARE INCREASED  TO 5 POSITIONAL VALUE AND THE CODE IS ARRANGED BACKWARDS

G → (+5) → L

R → (+5) → W

S → (+5) → X

T → (+5) → Y

B → (+5) → G

LWXYG =  GYXWL

AND

H → (+5) → M

A → (+5) → F

N → (+5) → S

D → (+5) → I

S → (+5) → X

MFSIX = XISFM

SIMILARLY

M → (+5) → R

N → (+5) → S

D → (+5) → I

E → (+5) → J

T → (+5) → Y

RSIJY = YJISR