Out of the 120 students at a summer camp, 72 signed up for canoeing. There were 23 students who signed up for trekking, and 13 of those students also signed up for canoeing.

Use a two-way table to organize the information and answer the following question:

Approximately what percentage of students signed up for neither canoeing nor trekking?
10%
12%
38%
32%