Simplify the fraction by the simplification number.

**Step 1: Calculate the numerator**

To calculate the new *numerator*, divide the numerator of the fraction (24) by the simplification number (8):

Numerator = 24 ÷ 8 = 3

**Step 2: Calculate the denominator**

To calculate the new *denominator*, divide the denominator of the fraction (32) by the simplification number (8):

Denominator = 32 ÷ 8 = 4