Alright, lets get started.
Please refer the diagram, I have attached.
As per formula SOH CAH TOA,

As per given values, angle B = 61
side b = 33.2
Putting the value back in formula

Putting the value of tan 61

Multiplying a on both sides

a * 1.80 = 33.2
Dividing 1.80 in both sides

a = 18.4 : Answer
Hope it will help :)