If FLOWER is coded as GMPXFS, then GARDEN is coded as:

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Accepted Answer

1. Each letter is moved one step ahead in the alphabet, i.e. shift of $+1$.
2. Check given example: F→G, L→M, O→P, W→X, E→F, R→S.
3. Apply same to GARDEN: G→H, A→B, R→S, D→E, E→F, N→O.
4. Combined code = **HBSEFO**, which matches option (a).
FINAL_ANSWER: <a>

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