16 7 25 m 23 22 If 'm' is the resultant of the first row, what will be the resultant of the second row?

Rules
(i) (2-digit even number) ÷ ( Even number)
(ii) (Even number) x (Prime number)
(iii) (Odd number) + (Odd number)
(iv) (3-digit number) - (2-digit perfect square number)
(v) (3-digit number) ÷ (2-digit non-perfect square number)
Solution
1st Row 16   7   25 ⇒ 16 x 7 = 112       [rule (ii)]
⇒     112 - 25 = 87 = m     [rule (iv)]
2nd Row m   23   22 ⇒ 87   23   22
⇒         87 + 23 = 110   [rule (iii)]
⇒       110 ÷ 22 = 5     [rule (v)]
∴ Resultant of second row = 5