the answer is 40. you already know that you have to multiply something by 0.80 to get 32. so you just do the inverse and divide. so 32/0.80 + 40. to check your work just multiply 40 by 0.80 and you should get 32. :)
so 80% of how many is 32 translate 80/100 times how many=32 8/10 times how many=32 4/5 times how man=32 times both sides by 5/4 to clear fractio how many=160/4 how many=40