This was a really cool idea! I like the idea of trying to solve these math equations, but you have to solve them by redirecting the ball to hit the different numbers on the walls. For me, I found that hitting the ball was really difficult, as it moved pretty fast, was a small ball, and the orca's hitting range was very short. I think a combination of changes to address those (i.e. slower ball, bigger ball, larger hit range) would make this much easier to play, and maybe as the game progresses it gets more difficult.
Solid SFX and the orca art looks nice. Personally I also don't see the relation to the theme, as it didn't really feel like I was diving deeper into anything. Overall though, excellent job on this, and really creative idea!