JCTL
      +---------
AWTQN | LYPTQNPL
       -AWTQN
        =====
        ATLJLN
       -AJLPAL
        ======
          CATPP
         -YQNQP
          =====
          TTPPQL
         -TJJTTN
          ======
           JYWPT

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