EMGQ
      +---------
MQMGF | HQMGPHQH
       -HEHQE
        =====
         EHPCH
        -MQMGF
         =====
         MCQQMQ
        -MHECFH
         ======
          MFPCRH
         -MEHFHM
          ======
            FMCF

base: 9
letters: CEFGHMPQR
difficulty: intermediate
restrictions: no multiplication