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