Hard disk manufacturers list sizes in GB (base10). Computers report sizes in GiB (base2). (More)

32 GB * 1000 is 32000 MB.
32000 MB * 1000 is 32000000 KB.
32000000 KB * 1000 is 32000000000 B.

32000000000 B / 1024 is 31250000 KiB.
31250000 KiB / 1024 is 30517.578125 MiB.
30517.578125 MiB / 1024 is 29.8023223876953 GiB.

32 GB is 29.8023223876953 GiB.