Concept:
In coding–decoding problems, each letter is often shifted by a fixed number of positions in the alphabet.
Here, we compare each letter of the word with its coded form.
Step 1:Observe the pattern in the given code.
\[
\begin{aligned}
P &\rightarrow S \quad (+3)\\
A &\rightarrow B \quad (+1)\\
P &\rightarrow T \quad (+4)\\
E &\rightarrow G \quad (+2)\\
R &\rightarrow U \quad (+3)
\end{aligned}
\]
Thus, the pattern of shifts is:
\[
+3,\; +1,\; +4,\; +2,\; +3
\]
Step 2:Apply the same shifting pattern to the word COUNCIL.
\[
\begin{aligned}
C +3 &= F\\
O +1 &= R\\
U +4 &= X\\
N +2 &= Q\\
C +3 &= F\\
I +3 &= L\\
L +3 &= O
\end{aligned}
\]
Step 3:Write the coded word.
\[
COUNCIL \rightarrow FRXQFLO
\]