If you want to divide something in a 3:2 ratio between two people, just split it in 5 parts.
Then, you assign 2 parts to the first person, and 3 parts to the second. By construction, you're sure that they will have money in a 3:2 ratio, since you literally gave 2 and 3 parts to the two people.
So, just divide 100 by 5 to get the unit amount. Then multiply the unit amount by 2 and 3 to get the split.