MHU
      +--------
GGEGM | ETMJGHJ
       -GGEGM
        =====
        TWTHUH
       -TGWMTH
        ======
         MHGMJJ
        -MGHGUU
         ======
           EHHW

base: 9
letters: EGHJLMTUW
difficulty: intermediate
restrictions: no multiplication
missing: L