This problem is a simple matter of subtraction.
We know our starting balance, which is 20. If we are buying something with our money, we are subtracting the amount we spend from the amount we have. If we're buying a DVD that costs 32 dollars, we subtract 32 from our starting balance, which is 20.
20 - 32 = -12
So, your account balance after you buy the DVD is -12. This means you are twelve dollars in debt.