The amount of acid in 15% acid of 400 ml is 60 ml.
Let x ml of acid be add to this solution.
The total volume is (400 + x), of which 32% is acid
The amount of acid in this solution is x + 60
.32(400 + x) = x + 60
128 + .32x = x + 60
0.68x = 68
x = 100 ml of acid.