TNF
       +---------
YGEJEG | XMEFXMGH
        -YGEJEG
         ======
         TYETHYG
        - GFTYTF
         =======
          YNETMTH
         -MGNHXJN
          =======
           NJHXYM

base: 10
letters: EFGHJMNTXY
difficulty: intermediate
restrictions: no multiplication