QNY
      +---------
GRGUU | CWCMCCNQ
       -CYNRJM
        ======
         JYLMGN
        -JLNRCJ
         ======
          QQCJYQ
         -QLYCRQ
          ======
           CNRWL

base: 11
letters: CGJLMNQRUWY
difficulty: intermediate
restrictions: no multiplication