| U | X | U | I | G | G | H | E | A | O | E | R | R |
| Q | B | S | U | Q | T | F | Q | O | C | F | P | Y |
| B | C | T | D | I | F | N | Q | D | Z | O | O | Z |
| + | T | E | L | E | L | P | B | P | I | L | I | G |
| X | D | E | R | V | T | Y | W | N | N | Z | N | T |
| M | P | P | K | L | P | Y | T | T | T | V | T | Q |
| = | K | N | B | Q | D | - | P | D | E | S | P | O |
| Y | T | E | V | P | S | H | I | P | R | K | F | O |
| B | C | S | Z | L | L | P | I | I | C | F | K | E |
| Q | B | S | O | X | O | S | B | Q | E | P | Q | F |
| Z | Y | P | J | K | P | P | X | V | P | Y | A | K |
| Z | E | E | N | Z | E | B | V | Z | T | F | W | Y |
| H | R | T | N | I | O | P | - | O | W | T | N | G |