XPG
      ---------
XLUJX ) QWWXPUL
       -LFGQU
        =====
        WFWLGU
       - NQUUQ
        ======
         XLWUJL
        -XXGPPJ
         ======
          XXWUN

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