Question

what is 32,904+m=61,381

Answer 1

32,904 + m = 61,381

61,381 - 32,904 = m

m = 28,477

Answer 2

then  32,904+?=61,381
  you need to do 61,381-32,904=28,477
then is 32,904+28,477 = 61,381 =)