QCY
     ---------
PXCY ) UQXPYNL
      -NYQCN
       =====
        QQJUN
       -UCYUM
        =====
         PXLJL
        -CNUJJ
         =====
          CNYY

base: 10
symbols: CJLMNPQUXY
difficulty: intermediate
restrictions: no multiplication