the cost of the dinner is 32.38 $
the tip is 15 %
so 15 % of 32.38 is,
[tex]\begin{gathered} =32.38\times\frac{15}{100} \\ =4.857 \end{gathered}[/tex]so the total cost of the bill is
4.857 + 32.38 = 37.237
32.237 $
now round of this
32.24 $
so the answer is option A