An equation is formed of two equal expressions. The correct option is C.
<h3>What is an equation?</h3>
An equation is formed when two equal expressions are equated together with the help of an equal sign '='.
The given statement in the form of equations can be written as,
1. The sum of m and n is 32 ⇒ m + n = 32
2. The value of m is three times the value of n ⇒ m=3n
Hence, the correct option is C.
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