JLNNJQ
      +-----------
CLWEC | NEJWJEFEQU
       -NFEGJ
        =====
         GJUFE
        -QQWLL
         =====
          LCLWF
         -WUWQN
          =====
           LFUQE
          -WUWQN
           =====
            WJFUQ
           -NFEGJ
            =====
            CCFGLU
           -CFGWNQ
            ======
              JWCE

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