FPL
      ---------
FXPGF ) XJQYPXY
       -YYFPJ
        =====
        QLLWFX
       -QPYXWF
        ======
         FGQGYY
        -FFQMYP
         ======
          QMFWW

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