m:4=a
32.788-a+10×6=3.160×3+735:5
32.788-a+60=9.480+147
32.788-a+60=9.627
32.788-a=9.627-60
32.788-a=9.567
-a=-32.788+9.567
-a=-23.221 |×(-1)
a=23.221
