Question

80% of how many goats is 32 goats

Answer 1

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. 
:) 

Answer 2

Percent means parts out of 100

'of' means multiply

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

answer is 40 goats