Alignment
If I understand the issue, it is one of alignment. This may be easiest with tables. A two-row table can contain the text line in the desired number of cells, and the letters in the second row can be centered under the indicated text. In fact, the underlining of the top tow words can even be cell borders.
If this is not wanted, I would suggest using custom tabs for the letters.
Best,
Ulodesk
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