LJJ
       +---------
ECMTFC | QTTHLFWE
        -ECMTFC
         ======
         CJCTTQW
        -CLHMLLJ
         =======
          CEMHHJE
         -CLHMLLJ
          =======
           MHCEML

base: 10
letters: CEFHJLMQTW
difficulty: hard
restrictions: no multiplication