RMH
       +----------
MJATRA | QUHQMRQRR
        -HJLQJPL
         =======
          RUTPMQR
         -RLAAMJL
          =======
           URHTMRR
          -UQAUPTL
           =======
             JJJAR

base: 10
letters: AHJLMPQRTU
difficulty: easy
restrictions: no multiplication