so from 20 to 32, is cleary just 12 units.
if we take 20 to be the 100%, what is 12 off of it in percentage?
[tex]\bf \begin{array}{ccll}
amount&\%\\
\text{\textemdash\textemdash\textemdash}&\text{\textemdash\textemdash\textemdash}\\
20&100\\
12&p
\end{array}\implies \cfrac{20}{12}=\cfrac{100}{p}\implies p=\cfrac{12\cdot 100}{20}[/tex]