If FRAGRANCE is written as SBHSBODFG, how can IMPOSING be written?

NQPTJOHJ

The following table shows the position values of the alphabets:

Now, it can be easily observed that 2nd letter becomes 1st in the code after adding 1 in it, and so on. Whereas, the 1st letter becomes the last letter after adding 1 to it. So, after following the pattern the code comes out to be:

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We can also memorize the alphabets so that we do not do any calculation mistakes and also reduce the time to solve answers: