QFP
     ---------
PGQF ) XQPFQFP
      -XUMQJ
       =====
        FMXQF
       -MFPNF
        =====
         QQLJP
        -QNLLF
         =====
          FPMM

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