Answer – Oranges & Oranges

          1 – N                                        11 – I

          2 – G                                        12 – E

          3 – T                                        13 – A

          4 – R                                        14 – H

          5 – P                                        15 – S

          6 – B                                        16 – L

          7 – K                                        17 – F

          8 – D                                        18 – J

          9 – C                                        19 – O

        10 – Q                                        20 – M