Explanation

Let's analyze the pattern:

G -> L (shift of 3 letters forward in the alphabet: G=7, L=12, 12-7=5; however, considering a pattern, it seems more like each letter is shifted by its position or another pattern)

O -> T (O=15, T=20, 20-15=5)

A -> F (A=1, F=6, 6-1=5)

L -> Q (L=12, Q=17, 17-12=5)

Each letter is shifted 5 positions forward in the alphabet.

Applying the same pattern to BEAT:

B (2) -> G (7)

E (5) -> J (10)

A (1) -> F (6)

T (20) -> Y (25)

So, BEAT would be coded as GJFY.