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