Answer:
Nothing goes into 3
8 goes into 32 four times (8 times 4= 32) so that means you'd put 4 on top of 2
then you bring down the 8 and 8 goes into 8 once. (8 times 1= 8) so you'd put 1 on top of 8.
Now down below you'd put 32 below 32 since you subtract it.
I'm not sure what the 3 bottom ones are.
I think you'd put 8 in the first boxes then 0 cause 8=8 = 0.
good luck <3
answer is 41 <3