Solve it

89541+26527 = 44899+65235
The above equation has been protected under a special coding. You need to encode it so that both left and righthand side comes out to be equal
(FOR HINT: SEE COMMENTS)
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What’s This??

jbj amd jgk wdmt tp tgd hk tm etag a pagj md watdp
Jbj ek dmwm amd apmjd hp apmwm
Amd jgk bmd umajgmg adtdp

Can you crack this nursery rhyme?
(For Hint, click on comments)