If the word LION is coded as LMGJ. How is MILK written in that code?

The order of the words is reversed, and then each letter is moved two steps backward. After reversing, LION becomes NOIL, and on moving the letters two steps back, N becomes L, O becomes M, I becomes G, and L becomes J. So LION will be coded as LMGJ. Similarly, the reverse of MILK is KLIM. On moving letters two steps backward, K becomes I; L becomes J; I becomes G, and M becomes K. So, MILK will be coded as IJGK.