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