

- The sum of the number in each of the four rows is the same
- The sum of the numbers in each of the three columns is the same
- The sum of any row does not equal the sum of any column

According to the Second rule :-


According to the first rule :-


From ( 1 ) we got :-



Subsitute (3) in ( 2 ) :-


We can write it as :-



Subsitute the value of c and e in ( 1 ):-


Now,









Hence, The value of a, b, c, d and e is 23, 31 ,60 ,33 and 51 .