JFQ
     ---------
QMJF ) UJQFJFQ
      -UXGJN
       =====
        FGUJF
       -GFQPF
        =====
         JJCNQ
        -JPCCF
         =====
          FQGG

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