CRYR
      +---------
LFFQA | NFQAYRQN
       -RFFNC
        =====
        CFLLPR
       -ANFCQR
        ======
         CLAAFQ
        -CAFCNY
         ======
          CFNAYN
         -ANFCQR
          ======
           CYELC

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