Ответ:

a)

123,5-(97,6-m)=30,2+26,5

123,5-97,6+m=56,7

25,9+m=56,7

m=56,7-25,9

m=30,8

b)

9 14/23-(4 1/23 +b) =35/23

221/23(-93/23+b) =35/23

221/23-93/23-b=35/23

128/23-b=35/23

-b=35/23-128/23

-b=-93/23

b=4 1/23