If you follow the order of operators (which you should) the answer is :
3 + (5 x 4) = 23

If you go through in the order presented like you're typing it in an old school calculator (which isn't proper but a lot of non-mathematicians default to this method) the answer is:
(3 + 3 + 2) x 4 = 32

Nice post, deepak07. I upvoted and followed you. :)