Using each piece of information, we can construct the list, with the numbers ordered from smallest to largest.
'The smallest number in the list is 10' allows us to begin constructing the list: 10, \underline{ }, \underline{ }, ...
'The median is m. m is one of the numbers on the list', means m must be the middle number on the list.
The 'list has a mode of 32', so 32 must appear at least twice on the list. We can't be sure, but it is likely that 32 is greater than m: 10, ..., m, ..., 32, 32, ...
The mean is 22, but 'If m were replaced with m + 10, the mean of the new list would be 24.' So increasing one of the numbers by 10 increases the mean by 2, which is 10\div5. So there must be 5 numbers on the list: 10, \underline{ }, m, 32, 32
'If m were instead replaced with m - 8, the median of the new list would be m - 4.' So m-4 must also be a number on the list: 10, m-4, m, 32, 32
The mean is 22, so we can set up an equation to find m: \begin{align} \frac{10+(m-4)+m+32+32}5&=22\\
\Rightarrow \frac{70+2m}{5}&=22\\
\Rightarrow \frac{35}{5}+\frac{m}{5}&=11\\
\Rightarrow 7+\frac{m}5&=11\\
\Rightarrow \frac{m}5&=11-7\\
\Rightarrow m&=4\times5\\
\Rightarrow m&=20\end{align}