Answer
$\angle B = 37.5˚$
Work Step by Step
Let $\angle B = x$
$tan(x) = \frac{32.4}{42.3}$
$x = tan^{-1}(\frac{32.4}{42.3})$
by GDC / calculator
$x = 37.450...$˚
$x = 37.5˚$
$\angle B = 37.5˚$
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