well if there is 32 seats, that means there are 32 bicycles and tricycles together. There are 24 bicycles and 8 tricycles. There are 2 wheels on a bicycle. 24x2=48. There are 3 wheels on a tricycle. 8x3=24. 48+24=72 wheels. 24+8=32 seats or 32 bicycles and tricycles together.