\(49\frac{8}{23}-\left(5\frac{7}{32}+14\frac{8}{23}\right)\)
\(=\left(49\frac{8}{23}-14\frac{8}{23}\right)-5\frac{7}{32}\)
\(=\left(49-14\right)+\left(\frac{8}{23}-\frac{8}{23}\right)+5\frac{7}{32}\)
\(=35+5\frac{7}{32}\)
\(=34\frac{32}{32}+5\frac{7}{32}\)
\(=\left(34+5\right)+\left(\frac{32}{32}+\frac{7}{32}\right)\)
\(=39+\frac{39}{32}\)
\(=39\frac{39}{32}=40\frac{7}{32}\)