UXF
      ---------
UQGPU ) LJJUXGQ
       -QNFLG
        =====
        JNJQFG
       - WLGGL
        ======
         UQJGPQ
        -UUFXXP
         ======
          UUJGW

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