The diagram is attached below
Beaker 1: The measurement line is between 32 and 33. There are 5 lines between 32 and 33. Making line is between third line and fourth line(between 6 and 8). So 32.7
Beaker 2: The measurement line is between 30 and 40. We can clearly see the measurement line at 32. So its 32
Beaker 3: The measurement line is between 32.7 and 32.8. We have 10 small lines inbetween them. Measurement line at 4. So its 32.74
(b) the amount of water in each of 3 beakers are not same because we can measure the difference. But they are close to each other.