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A

The ans is -20.
Solution:
A-1
B-2
C-3 D-4 …like wise till Z-26.
ELECTRICITY-5+12+5+3+20+18+9+3+9+20+25==129
GAS-7+1+9==27
ELECTRICITY-GAS=129-27-(Minus 2)=100
so
JACK-JILL=(10+1+3+11-(10+9+12+12)-(minus(2))==(-20)

Let ‘x’ be the number of perons in the group and let ‘y’ be
amount per head which they have to pay.
Then xy = 2400.
or y = 2400/x
Since two friends have forget the purse, x-2 persons should
share the total amount(2400).
If they share, they have to make an extra contribution of
Rs 100 to pay up the bill
That is x-2 persons should pay y+100 each
or (x-2)(y+100) = 2400
or y+100 = 2400/(x-2)
or y = 2400/(x-2) – 100
Therefore we have got two equations namely,
y= 2400/x and y = 2400/(x-2) – 100
Comparing these two, we get
2400/x = 2400/(x-2) – 100
Solving this we get
x^2 – 2x -48 = 0
or (x-8) (x+6) = 0
or x = 8 or x = -6
Since ‘x’ denote the number of persons, it should be
positive.
So, x = 8.