from 40 to 32, is just 8 bucks, so the jacket went from 40 to 8, so is discounted by 8 bucks.
now, if we take 40 to be the 100%, how much is 8 off of it in percentage?
[tex]\bf \begin{array}{ccllll}
amount&\%\\
\text{\textemdash\textemdash\textemdash}&\text{\textemdash\textemdash\textemdash}\\
40&100\\
8&x
\end{array}\implies \cfrac{40}{8}=\cfrac{100}{x}[/tex]
solve for "x".