Maybe best to take a step back and ask what exactly you are doing.
Are you saying you have a 32V supply, and wish to supply two fans, one which is rated 24V/20mA, the other 12V/22mA?
That sounds like a very, very small current for a fan though. Are you sure it is right?
The calculations in the second post aren't quite right.
If you have a 32V supply, and want the fan to see 24V when it is pulling 20mA, that means that you need to drop 12V over a resistor when 20mA flows through it. i.e. 12/0.02 = 600?. You then need to take into account power - P = VI, so 12 * 0.02 = 0.24W - so a quarter watt resistor would be OK.
This is all very similar to working out LED resistors.
I'll leave it as an exercise for the reader to work out the other.
Anyway, back to the original issue -using resistors isn't the best way of dropping voltage to supply a fan. Firstly, you waste all the power as heat in the resistor. Secondly, a fan that says "20mA" on it doesn't always draw 20 mA. It will use more when it starts up, more when dust starts to block it, and there will be a lot of variation anyway.
With the start-up, the fan will draw more current, causing more voltage to be dropped over the resistor, reducing the supply voltage, and in turn making it harder for the fan to start. With a DC brushless fan, it may not even start up at all.
Why not use a regulator?