Answer:
17
General Formulas and Concepts:
Pre-Algebra
Order of Operations: BPEMDAS 
- Brackets 
 - Parenthesis 
 - Exponents 
 - Multiplication 
 - Division 
 - Addition 
 - Subtraction 
 
Explanation:
Step 1: Define
x - 3y
y = 5, x = 32
Step 2: Evaluate
- Substitute in variables: 32 - 3(5)
 - Multiply: 32 - 15
 - Subtract: 17