this one is simple and intersting just make the colum arrangement as below
3 1 5 2 4
L A Y E R (assign number from 1 onwards as per aplhabetical order e.g A=1 E=2.....) IGNORE ""
C O M P U
T E R N E
T W O R K
S
NOW write all letters of column 1 then 2 3,4,5 and ans will be OEWPNRCTTSUEKMRO