-They have said "We have dealt with this matter carefully". The reported form is .. They have said (that) we have dealt with that matter carefully. They have said they have dealt with that matter...

Extracted text: -They have said "We have dealt with this matter carefully". The reported form is .. They have said (that) we have dealt with that matter carefully. They have said they have dealt with that matter carefully. They have said that they had dealt with that matter carefully. They have said (that) they had dealt with this matter carefully. They had said (that) they had dealt with that matter carefully