What does the code “bk” stand for ?

The common word in the first and third statements is 'new' coded as = 'na'

Similarly, the common word in the first and last statements is 'systems' coded as = 'ss'

=> In the first statement, only word left 'banking' is coded as = 'tp'

From last two statements, code for 'bank' = 'bk'

=> In last statement, only word left is 'in' coded as = 'at'

From the second and third statements, common word 'officer' is coded as = 'or'

=> In the second statement, only word left, i.e. 'uniform' is coded as = 'mu'

Thus, the code “bk” stands for = bank

=> Ans - (E)