Find Matrix?

From above given matrices I and II , we get different values for all given letters in matrices -
P ⇒ 00, 12, 24, 31, 43
E ⇒ 56, 68, 75, 87, 99
N ⇒ 02, 14, 21, 33, 40
S ⇒ 04, 11, 23, 30, 42
From given matrix it is clear that all the values for word PENS are matched in only option ( 3 ) for every letter . So , the set for the word PENS will be 43, 56, 21, 42 .From matrix , option ( 3 ) is required answer.