32 is 40% of what is the answer
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Since we know that a number is divisible by 3 if the sum of all digits is divisible by 3.
Let us check which digits will make 371? divisible by 3.
11 is not divisible by 3.
Now let us check other digits as well.
12 is divisible by 3.
15 is also divisible by 3.
18 is divisible by 3 as well.
Therefore, 1, 4 and 7 in tenth place will make our number divisible by 3 and our numbers will be 3711, 3714 and 3717.