If PAINT is coded as 74128 and EXCEL is coded as 93596, then how would you encode ACCEPT ?

Answer: A. 455978

Clearly, in the given code, the alphabet are coded as follows :

P A I N T E X C L
7 4 1 2 8 9 3 5 6

So, in ACCEPT, A is coded as 4, C as 5, E as 9, P as 7 and T as 8.
Hence, the correct code is 455978 and therefore, the answer is (a).