To solve for each variable:

36 + y = 74
Subtract 36 from both sides:
y = 74 - 36
y = 38

85 + z = 97
Subtract 85 from both sides:
z = 97 - 85
z = 12

x - 61 = 17
Add 61 to both sides:
x = 17 + 61
x = 78

46 - y = 24
Subtract y from both sides:
y = 46 - 24
y = 22

53 - z = 24
Subtract z from both sides:
z = 53 - 24
z = 29

m ÷ 21 = 25
Multiply both sides by 21:
m = 25 * 21
m = 525

192 ÷ n = 16
Multiply both sides by n:
192 = 16n
Divide both sides by 16:
n = 192 / 16
n = 12

k ÷ 44 = 20
Multiply both sides by 44:
k = 20 * 44
k = 880

Therefore, the solutions to the equations are:
y = 38
z = 12
x = 78
y = 22
z = 29
m = 525
n = 12
k = 880