XCNF
     +---------
AAXL | ENXWJCNE
      -ELCLF
       =====
        WAJJC
       -WFNFF
        =====
         YNJCN
        -YNLXL
         =====
           WXCE

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