LEDGER TWO · FOLIO 41FINANCIAL YEAR 1965

The month's closing entry. Don Emilio never wrote figures: he wrote letters, and within the same folio, each letter was always the same digit.

Rules of the folio: each letter always stands for the same digit · two different letters never share a value · no amount starts with zero. The sum has to add up exactly.

Letters in the folio

Digits

Choose a letter and give it a digit. The columns check themselves.

Office of Don Emilio Sanchís · accountant · 1965

THE TILL THAT DOESN'T ADD UP

00:000 of 7 letters

Tax inspection — Ledger Two seized

THE TILL THAT DOESN'T ADD UP

The accountant kept two ledgers. In the second one, the real one, he didn't write a single figure: he replaced every digit with a letter, always the same one within each folio. The month's closing entry reads TILL plus TILL equals AUDIT, and that's all you need: only one arrangement of digits makes the sum add up.

Entry decoded