According to the substitution cipher, each letter:  ABCDEFGHIJKLMNOPQRSTUVWXYZ
   ↓ ↓ ↓ ↓ ↓ ↓ ↓ ↓ ↓ ↓ ↓ ↓ ↓
is encoded using the corresponding letter in the key:

(Use all capital letters for now!)