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