YPT
       +---------
ATACCC | RRURCALT
        -ATACCC
         ======
         YRAQUYL
        -YYTULLL
         =======
          ANPYQUT
         -AQALTTN
          =======
           PNPQYQ

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