MTHG
     +--------
GJTL | HMTJLFG
      -TMTU
       ====
        LLHL
       -HLCR
        ====
        GFRMF
       -GFJRJ
        =====
          GJHG
         -GJTL
          ====
             J

base: 10
letters: CFGHJLMRTU
difficulty: medium
restrictions: no multiplication