Encrypting “she” gives s=19, h=8, e=5 → 19+1=20, 8+2=10, 5+3=8 → “tjh”, which is not “tmb”. The 2nd and 3rd characters do not match.
×Incorrectイ
Encrypting “shy” gives s=19, h=8, y=25 → 20, 10, 28→2 → “tjb”. The 1st and 3rd characters match, but the 2nd character is j, not m.
×Incorrectウ
Encrypting “ski” gives s=19, k=11, i=9 → 20, 13, 12 → “tml”. The 1st and 2nd characters match, but the 3rd character is l, not b. This is an easy wrong answer to pick if you make a mistake decrypting the 3rd character (b→y).
○エ
正解The encryption rule is “add the position n to the character number, then take the remainder divided by 26 as the new character number”, so decryption is simply the reverse: “subtract the position n from the character number”. Converting the ciphertext “tmb” with the table gives t=20, m=13, b=2. For the 1st character, 20−1=19 → s; for the 2nd, 13−2=11 → k; for the 3rd, 2−3=−1, which is negative, so add 26 to get 25 → y. Put together, the original string is “sky”, so エ is correct. As a check, encrypting “sky” gives s=19, k=11, y=25 → 19+1=20, 11+2=13, 25+3=28 → the remainder of 28 divided by 26 is 2 → 20, 13, 2 → t, m, b, which is back to “tmb”. Also, as the example “27 → 1” shows, the key point is the wrap-around handling: when a number exceeds 26, subtract 26 (that is, take the remainder).
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In a substitution cipher of the Caesar type, if encryption is “add n, then take the remainder modulo 26”, then decryption is the inverse operation: “subtract n, and if the result is negative, add 26”.
In a scheme where the shift amount changes with the position (+1 for the 1st character, +2 for the 2nd, and so on), the key points are not to miscount the position of each character and to handle the wrap-around correctly (take the remainder modulo 26) when the value exceeds 26 or drops to 0 or below.