Step-by-step explanation:

Answer going from left to right, top to bottom
47,77,20,31,78
84,60,72,11,47
60,96,99,11,19
14,39,76,93,77
I am not sure about this but in my opinion it would be 32 sorry if It's wrong. I hope this helped! :)
(I couldn't understand the question correctly)
Answer: x = 5, HI = 17, JL=17