In a code langauge, 'EARNING' is written as 'SBFOHOJ', how would 'AUD…

1  2    3    4   5    6   7     8    9  10  11  12  13

 A   B   C    D   E    F   G    H    I    J    K    L   M

 ↓    ↓    ↓    ↓    ↓     ↓   ↓    ↓     ↓   ↓    ↓    ↓    ↓

 Z   Y    X   W   V    U   T    S    R   Q   P    O   N

26  25  24  23  22  21  20  19  18  17  16  15  14

 

The logic;

(the 1st letter interchanged with 3rd, 3rd with 1st, 5th with 7th and 7th with 5th)

So,

E +1 F

A +1 B

R +1 S

N +1 O

I +1 J

N +1 O

G +1 H

Similarly,

A +1 B

U +1 V

D  +1 E

I +1 J

B +1 C

L +1 M

E +1 F

Thus, the answer is EVBJFMC