ULELF
      +----------
EFLUY | FUJFPWPXE
       -EFLUY
        =====
        UPPJUW
       -UUPPLJ
        ======
         YWUAPP
        -LAJWJE
         ======
          UEFFXX
         -UUPPLJ
          ======
           PYYFYE
          -PWWPXU
           ======
            YYLPP

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