80% of how many games is 32 games?

So, you can set it up like: is over of = % over 100
We need a proportion to solve that answer.
So put the "is" part, which is 32 on top on the left over the "of" part, which is what you do not know, so put x as a variable. Now put 80% since it's the percentage over 100 on the right side. Now, it should look like this: 32/x=80/100(you do not need to include the % sign). Now cross multiply and you get: 80x=3200. Now divide 80 on both sides and you get 40. So there would be 40 games. 
Hope this helps. :-) 
PS I'm sure glad I learned about proportions to help. (I hope I did)