Upside-Down, Mirror Looking and Water Reflection Magic Squares: Orders 21 to 23

There are many ways of representing magic squares with palindromic type entries or composite forms based on pair of Latin squares. Based on palindromic and composite magic squares we have written upside-down and/or mirror looking magic squares. By upside-down, we understand that making  180 degrees rotation still we have a magic square. Applying the upside-down property, the numbers 0, 1, 2, 5, 6, 8 and 9 remains the same, where 6 becomes 9 and 9 as 6. In this case, the numbers are written in digital/special fonts. The mirror looking property is same as horizontal flip. In this case, the numbers 0, 1, 2, 5 and 8 remains the same, where 2 becomes 5 and 5 as 2. There is one more property, known by vertical flip. For simplicity, let's call it as water reflection. In this case, the numbers 0, 1, 2, 3, 5 and 8 remains the same, where 2 becomes 5 and 5 as 2. Thus the numbers 0, 1, 2 5 and 8 are available in all  the three properties. The numbers those satisfy all the three properties, we call them as universal. The same is with magic squares, i.e., the magic squares containing the numbers 0, 1, 2, 5 and 8 are known by universal magic squares. Finally, in case of upside-down, the number 6 becomes 9 and 9 as 6, and in case of water reflection, the number 3 remains the same.  In this paper we worked with magic squares of orders 21 to 23, satisfying one or all the above three properties. For more details following online link of authors web-site (3to6,  7to10, 11to13, 14to16 and 17to20, 21to23).