The first letter is forwarded 1 step (U → V) The second letter is forwarded 2 steps (N (O) → P) The third letter is forwarded 3 steps (I (J, K) →L) The tenth (last) letter Y is forwarded 10 steps (Y (Z, A, B, C, D, E, F, G, H) → I) In the same manner, code for MOBILE will be N Q E M Q K.