According to the second law of refraction which states that the ratio of the sine of angle of incidence (i) to the sine of angle of refraction (r) is a constant for a given pair of media. This constant is known as the refractive index (n). Mathematically;
sin(i)/sin(r) = n
If a light travelling through an unknown substance reflects at an angle of 32°, then the angle of incidence will also be 32° according to the second law of reflection which states that the angle of incidence is equal to the angle of reflection r' i.e i = r' = 32°
Given angle of refraction r = 42°
The index of refraction;
n = sin32°/sin42°
n = 0.5299/0.6691
n = 0.79
Therefore the index of refraction of the substance is 0.79