Direct speech : - Direct speech is used to report or rather repeat the words spoken by the speaker or writer in the way it is told by the speaker .

Indirect speech : - Indirect speech is the way in which you convey what someone said to another person, not necessarily using the exact words of the speaker.

Changes in Personal Pronoun:

When reporting a speech the pronoun should be changed according to the relationship of the speaker to the person whose speech is being reported. If the spoken words contain a pronoun or determiner in the first or second person, this often changes to a different person in indirect speech: The third person remains the same.

• "I should have asked my friend to lend me his notebook", admitted Rohan.(Direct Speech)
• Rohan admitted that he should have asked his friend to lend him his notebook.  (Indirect Speech)

In the question : -

1. She said , "He work in a factory " .

The Indirect speech of the above sentence is :

She said that he worked in the factory .

While converting into indirect speech , firstly , said remains same , then the inverted commas are converted into that , then the third person pronouns remains same and then simple present changes into past means work converts into worked and then the objective part in a factory .

2. He said , " She made tea for them " .

The Indirect speech of the above sentence is :

He said that she had made tea for them .

While converting into indirect speech , firstly , said remains same , then the inverted commas are converted into that , then the third person pronouns remains same and then simple past changes into past perfect means made converts into had made and then the objective part tea for them .

Thus , the Correct Option is C , which is  1. She said that he worked in the factory . 2. He said that she had made tea for them .

Direct speech : - Direct speech is used to report or rather repeat the words spoken by the speaker or writer in the way it is told by the speaker .

Indirect speech : - Indirect speech is the way in which you convey what someone said to another person, not necessarily using the exact words of the speaker.

Changes in Personal Pronoun:

When reporting a speech the pronoun should be changed according to the relationship of the speaker to the person whose speech is being reported. If the spoken words contain a pronoun or determiner in the first or second person, this often changes to a different person in indirect speech: The third person remains the same.

• "I should have asked my friend to lend me his notebook", admitted Rohan.(Direct Speech)
• Rohan admitted that he should have asked his friend to lend him his notebook.  (Indirect Speech)

In the question : -

She says to Mukta, "You are writing a letter to him".       

The Indirect speech of the above sentence is :

She tells Mukta that she is writing a letter to him.

While converting into indirect speech , firstly , says is converted into tells , then the inverted commas are converted into that , then  you is converted into she according to first pronoun and then there is no changes in the tense of reported speech and then the objective part a letter to him .

Thus , the Correct Option is A , which is She tells Mukta that she is writing a letter to him.   

Direct speech : - Direct speech is used to report or rather repeat the words spoken by the speaker or writer in the way it is told by the speaker .

Indirect speech : - Indirect speech is the way in which you convey what someone said to another person, not necessarily using the exact words of the speaker.

Changes in Personal Pronoun:

When reporting a speech the pronoun should be changed according to the relationship of the speaker to the person whose speech is being reported. If the spoken words contain a pronoun or determiner in the first or second person, this often changes to a different person in indirect speech: The third person remains the same.

• "I should have asked my friend to lend me his notebook", admitted Rohan.(Direct Speech)
• Rohan admitted that he should have asked his friend to lend him his notebook.  (Indirect Speech)

In the question : -

1. He said to me , " Your shirt is nice " .

The Indirect speech of the above sentence is :

He said that me that my shirt was nice .

While converting into indirect speech , firstly , said remains same , then the inverted commas are converted into that , then  your is converted into my according to first pronoun and then simple present is converted into simple past means is converted into was and then the objective part nice .

2. She said , " He finished his task " .

The Indirect speech of the above sentence is :

She said that he had finished his task .

While converting into indirect speech , firstly , said remains same , then the inverted commas are converted into that , then the third person pronoun remains same and then simple past is converted into present perfect means finished converted into had finished and then the objective part his task .

Thus , the Correct Option is D , which is 1. He said that me that my shirt was nice . 2. She said that he had finished his task .