QJW
     ---------
HJHJ ) HFANRMX
      -HXFXX
       =====
        NQMJM
       -NAJAN
        =====
         XWMFX
        -MFHFN
         =====
          HHQJ

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