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