To simplify the expression \( 3(42 + 32 \div 4 - 5) \), you need to first focus on the part inside the parentheses, specifically the division operation.
The quotient that must be found is \( 32 \div 4 \).
To summarize, the expression requires calculating \( 32 \div 4 \) first as part of the operations within the parentheses.