STEAM = 48 and MAST = 44 , this can also be written as S+T+E+A+M = 48 and M+A+S+T = 44 so STEAM - MAST = 48 - 44 = 4 ,so now we know the value for E , TEA = 27 so knowing E equals TA = 23 ,MAST - TA = 44 - 23 = 21 = MS , STEM - MS - E = T = 36 - 21 - 4 = 11 , TA - T = A = 23 - 11 = 12, SEA - A - E = S = 22 - 11 - 4 = 7, STEM - S - T - E = 36 - 7 - 11 - 4 = 14 = M , so now after all that we know that , E = 4 S = 7 T = 11 A = 12 M = 14