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