Decode below three cipher riddles:

26 L of the A
7 D of the W
1000 Y in a M

A boy purchased a book from a bookkeeper and gave him $100.
The cost of the book is $50 but the bookkeeper has no change, so he gets the change from the next shop and returns the boy his $50.

After some time the next shopkeeper came with the $100 note and told the bookkeeper that the note was a fraud, so he took the money back.

How much loss did the bookkeeper face?

If we tie a Sheep to one peg, a circled grass is been eaten by the Sheep. If we tie the Sheep to two pegs with a circle on its neck, then an eclipse is eaten out of the grass by the Sheep. If we want an eclipse then we put two pegs and then put a rope in between them and the other end of the rope is tied up on the Sheep's neck.

How should we tie the peg and the Sheep so that a square is eaten out from the garden grass? We only have one Sheep rope and the peg and the rings.

If we change the South-East direction into North and North-East into West and all others similarly.
Can you find out which direction will be in the place of South-West direction?

You enter your friend's room. He is not in his room. Although you see that on the bed there are two dogs, five cats, two giraffes and three pigs. Also, a couple of chickens and ducks are flying in the room.

Calculate the number of legs standing on the floor.

There are 2 people near the river and both of them want to get on the other side. The boat can only take one of them. But they got across.
How?

Who is that with a neck and no head, two arms and no hands? What is it?

Two old friends, Jack and Jill, meet after a long time, and discussing as:

Jack: Hey, how are you, man?

Bill: Not bad, got married and I have three kids now.

Jack: That's awesome. How old are they?

Bill: The product of their ages is 72 and the sum of their ages is the same as your birth date.

Jack: Cool..But I still don't know.

Bill: My eldest kid just started taking piano lessons.

Jack: Oh, now I get it.

How old are Bill's kids?

Teacher ask the student

'Why are you standing on that chair in music class ?'.

what did student replied ?

An equation has been laid down using a few matchsticks. However, as you can see, the equation is not correct. Can you correct the equation if you are allowed to add or remove 5 matchsticks?