How many times does 32 go into 204

This question have 2 different answer depending on what law he is stating in this problem

Solution 1

=> 204 / 32 = 6.38 times did 32 goes to 204.

Solution 2

=> 204 - 32 = 172

=> 172 / 32 = 5.38

=> 5.38 * 100% - 538%