28 49 15 h 3 12 If 'h' is the resultant of the first row, what will be the resultant of the second row?

Rules
(i) (odd number) + (Composite odd number)
(ii) (Even number) + (Odd number)
(iii) (Even number) → (Perfect square number), then (Perfect square number) - (Even number)
(iv) (Odd number) ÷ (Prime odd number)
(v) (Odd number) - (Even number)
Solution
1st Row 28   49   15 ⇒ 49 - 28 = 21       [rule (iii)]
⇒ 21 + 15 = 36     [rule (i)]
          = h
2nd Row h   3   12 ⇒ 36   6   12
⇒         36 + 3 = 39   [rule (ii)]
⇒       39 - 12 = 27     [rule (v)]
∴ Resultant of second row = 27