UPP
     ---------
QUUR ) URPCURG
      -XQGCJ
       =====
        PPGRR
       -RQJWJ
        =====
         PPXJG
        -RQJWJ
         =====
          WFFW

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