Remember that
If two figures are similar, then the ratio of its areas is equal to the scale factor squared
and
The ratio between corresponding sides is proportional, and this ratio is called the scale factor
so
In this problem
step 1
Find out the scale factor
scale factor=9/12
step 2
Find out the area of the smaller figure
Let
x ----> area of the smaller figure
so
x/32=(9/12)^2
x/32=81/144
x=32*81/144
x=18 in2
the answer is 18 in2