No. 27 is not evenly divisible by 32.
315 ÷ 32 = 9 remainder 27
32/27 = 15/27
32, with 11 left over
43 times with a remainder of 27
32 x 27 = 864
27/32
27/32 cannot be reduced.
27
Percentage of 27 out of 32 is 84.375%.
27
3.84375 times or 3 with remainder 27.
55/32 - 27 = 1.71875 - 27 = -25.28125. It is NOT 11.