x= total number of animals
Total times percent of puppies equals number of puppies. Use numbers you know to find x.
x * 32%= 40 puppies
x * 0.32= 40 puppies
0.32x= 40
x= 125 total animals
Total - #puppies = # cats
125 - 40 = 85 cats
Answer- 40 puppies and 85 cats