YML
     ---------
JPML ) NYPJLCX
      -CLYMC
       =====
        YYQNC
       -NMLNW
        =====
         JPXQX
        -MCNQQ
         =====
          MCLL

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