Explanation
A, B, C, D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, X, Y, Z.
ANPL
BOOK
the next alphabet of A is B, N is O,
the before alphabet of P is O, K is L
so
GZOE
HAND
the next alphabet of G is H, Z is A
the before alphabet of N is O, D is E