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